Assertion: debt instrument | /r/HasProperty | significant
Facets:
value: based on all facts
type: OTHER
value: economically
type: DEGREE
Source sentences:
text: Except as otherwise provided in paragraphs (e)(2) through (e)(6) of this section, a modification is a significant modification only if, based on all facts and circumstances, the legal rights or obligations that are altered and the degree to which they are altered are economically significant.
text: If a rule in paragraphs (e) (2) through (4) of this section prescribes a degree of change in a term of a debt instrument that is a significant modification, a change of the same type but of a lesser degree is not a significant modification under that rule.