debt instrument


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Noun1.debt instrument - a written promise to repay a debt
cash equivalent - a highly liquid debt instrument with maturities of less than three months
certificate of deposit, CD - a debt instrument issued by a bank; usually pays interest
note of hand, promissory note, note - a promise to pay a specified amount on demand or at a certain time; "I had to co-sign his note at the bank"
document - a written account of ownership or obligation
floater - a debt instrument with a variable interest rate tied to some other interest rate (e.g. the rate paid by T-bills)
bond certificate, bond - a certificate of debt (usually interest-bearing or discounted) that is issued by a government or corporation in order to raise money; the issuer is required to pay a fixed sum annually until maturity and then a fixed sum to repay the principal
References in periodicals archive ?
Each QFI "may not own 10 percent or more of the shares of any issuer whose shares are listed or convertible debt instrument of the issuer," the CMA said.
Specifically, if a debt instrument is treated as equity, then it is deemed to have been exchanged for equity.
163(1) does not affect the characterization of a disqualified debt instrument as debt or equity or the treatment of its holder (the 1997 Bluebook).
These rules and information reporting include the reporting of original issue discount (OID) on tax-exempt obligations, the treatment of certain holder elections for reporting a taxpayer's adjusted basis in a debt instrument, and a new requirement to report transfers of Sec.
If an outstanding debt instrument is modified, or is exchanged for a new debt obligation of the issuer, a taxable exchange will occur if the terms of the outstanding instrument (hereinafter, the "old debt") are significantly modified within the meaning of Treas.
A permitted debt instrument is: (1) a fixed rate debt instrument, including a debt instrument having more than one payment schedule for which a single yield can be determined under Treas.
108(i) to have cancellation of debt (COD) income from reacquiring an applicable debt instrument, after 2008 and before 2011, included in gross income ratably over five tax years beginning with 2014 (see California CPA, August 2009, Page 16).
In any acquisition, Reed notes, one either has to assume the acquiring company would have some sort of change of control provision, which means it has to come up with cash to pay the debt as part of the acquisition, or it has to come up with an alternative financing source without actually assuming the specific debt instrument.
US$ 20 million), and (ii) a preferred debt instrument (approx.
Cancellation-of-debt (COD) income can arise from the modification of an existing debt instrument.
The specific benefits of debt instrument to the issuer is the ability to raise fund for the long term project without dilution of company's equity ownership structure.