Assertion: covered debt instrument | /r/HasProperty | denominated in currency
Facets:
Source sentences:
text: Under these rules, if a customer provides written notification, a broker must take into account the following elections for basis reporting purposes: the election to accrue market discount using a constant yield, the election to include market discount in income currently, the election to treat all interest as original issue discount (OID), and the spot rate election for interest accruals for a covered debt instrument denominated in a currency other than the U.S. dollar.