Company: APO
Filing Date: 2025-11-06
Form Type: 424B5
Source: 0001193125-25-269713
Chunk: 58

Company: Apollo Global Management, Inc.
Filing Date: 2025-11-06
Form: 424B5
Chunk 58
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 the stated redemption price at maturity of a series of notes exceeds its issue price by more than the de minimis amount of 1/4 of 1 percent of the “stated redemption price at maturity” multiplied by the number of complete years from the issue date of the notes to its maturity. The “issue price” of a particular series of notes is generally the first price at which a substantial amount of the notes included in the issue of which the notes are a part is sold to persons other than bond houses, brokers, or similar persons or organizations acting in the capacity of underwriters, placement agents or wholesalers. The “stated redemption price at maturity” of a particular series of notes is the total of all payments provided by the notes that are not payments of “qualified stated interest.” Generally, an interest payment on the notes is “qualified stated interest” if it is one of a series of stated interest payments on the notes that are unconditionally payable at least annually at a single fixed rate, with certain exceptions for lower rates paid during some periods, applied to the outstanding principal amount of the notes. It is not expected that either series of notes will be issued with OID. If, however, the stated redemption price of a series of notes exceeds its issue price by more than a de minimis amount, you will be required to treat such excess amount as OID, which is treated for U.S. federal income tax purposes as accruing over the term of the notes as interest income to you. Your adjusted tax basis in the notes would be increased by the amount of any OID included in your gross income. In compliance with U.S. Treasury regulations, if we determine that the notes have OID, we will provide certain information to the IRS and/or you that is relevant to determining the amount of OID in each accrual period. Sale, Exchange, Retirement or Other Taxable Disposition. Your adjusted tax basis in a particular series of notes will, in general, be your cost for such notes. You will generally recognize capital gain or loss on the sale, exchange, retirement or other taxable disposition of the notes in an amount equal to the difference between the amount realized from such sale, exchange, retirement or other taxable disposition and your adjusted tax basis in such notes. The amount realized will not include any amounts attributable to accrued but unpaid interest (which will be taxed as described above). Any gain or loss you recognize will be long-term capital gain or loss if the holding period for particular series of notes exceeds one year at the time of disposition. Long-term capital