definiens: means, together, guideline S-02.123 in relation to interbank loans of 22 September 1986 ( Merkblatt vom 22 . September 1986 ), guideline S-02.122.1 in relationto bonds of April 1999 ( Merkblatt vom April 1999 ), guideline S-02.130.1 in relation to money market instruments and bookclaims of April 1999 ( Merkblatt vom April 1999 betreffend Geldmarktpapiere und Buchforderungen inländischer Schuldner ), guidelineS-02.128 in relation to syndicated credit facilities of January 2000 ( Merkblatt vom Januar 2000 ), circular letter No . 34 of 26 July 2011 ( 1 - 034 - V-2011 ) in relationto deposits ( Kreisschreiben Nr . 34 vom 26 . Juli 2011 ) and the circular letter No . 15 of 7 February 2007 ( 1- 015 - DVS-[2007])in relation to bonds and derivative financial instruments as subject matter of taxation of Swiss federal income tax, Swiss withholding tax andSwiss stamp taxes ( Kreisschreiben Nr . 15 “ Obligationen und derivative Finanzinstrumente als Gegenstand der direkten Bundessteuer, derVerrechnungssteuer und der Stempelabgaben ” vom 7 . Februar 2007 ), in each case as issued, amended or replaced from time to time, by theSwiss Federal Tax Administration or as substituted or superseded and overruled by any law, statute, ordinance, court decision, regulation orthe like as in force from time to time