Assertion: debt instrument's interest | /r/HasProperty | payable
Facets:
value: unconditionally
type: MANNER
value: in cash
type: OTHER
value: in property
type: LOCATION
value: at a single fixed rate
type: OTHER
value: in respect of any debt
type: OTHER
value: -annually
type: TEMPORAL
value: with no significant additional payment
type: OTHER
value: least annually
type: DEGREE
value: on the first business day
type: TEMPORAL
value: under the terms of the note
type: OTHER
value: at the rate of 10 percent
type: MANNER
value: annually
type: TEMPORAL
value: at a rate of 7%
type: MANNER
value: on july 1 of each year
type: TEMPORAL
value: until the conversion
type: TEMPORAL
value: usually
type: DEGREE
value: in moneys
type: OTHER
value: according to regs
type: OTHER
value: at fixed intervals
type: TEMPORAL
Source sentences:
text: Interest is usually payable at fixed intervals (semiannual, annual, sometimes monthly).
text: Interest is considered unconditionally payable (according to Regs.
text: (b) an Indian tax resident, except where the interest is payable in relation to any debt incurred, or moneys borrowed and used, for the purposes of a business or profession carried on outside India or for the purposes of making or earning any income from any source outside India; or
text: (c) a person who is a non-resident for tax purposes, where the interest is payable in respect of any debt incurred, or moneys borrowed and used, for the purposes of a business or profession carried on by such person in India.
text: In the case of a zero coupon FCCB (bonds that are convertible into equity shares after a certain period but no interest is payable until the conversion), an option is provided to the bond holder to either convert the bond into equity shares or redeem it at a premium.
text: Interest is payable on July 1 of each year, beginning on July 1, 1996, at the Federal short-term rate for June of the same year.
text: For purposes of this paragraph (d), stated interest is qualified stated interest if the interest is unconditionally payable in cash, or is constructively received under section 451, at least annually at a single fixed rate.
text: Stated interest is payable at a single fixed rate if the amount of each interest payment is determined by multiplying the inflation adjusted principal amount for the payment date by the single fixed rate.
text: SRPM is the sum of all payments under the debt instrument that are not qualified stated interest (QSI), i.e., interest that is unconditionally payable in cash or in property (other than debt instruments of the issuer) or that will be constructively received under Sec.
text: Qualified stated interest is stated interest that is unconditionally payable in cash or in property (other than debt instruments of the issuer), or that will be constructively received under section 451, at least annually at a single fixed rate (within the meaning of paragraph (c)(1)(iii) of this section).
text: Interest is unconditionally payable only if reasonable legal remedies exist to compel timely payment or the debt instrument
text: For purposes of determining whether interest is unconditionally payable, the possibility of nonpayment due to default, insolvency, or similar circumstances, or due to the exercise of a conversion option described in § 1.1272-1(e) is ignored.
text: Interest is payable at a single fixed rate only if the rate appropriately takes into account the length of the interval between payments.
text: For purposes of this paragraph (c), if a scheduled payment date for stated interest falls on a Saturday, Sunday, or Federal holiday (within the meaning of 5 U.S.C. 6103) but, under the terms of the debt instrument, the stated interest is payable on the first business day that immediately follows the scheduled payment date, the stated interest is treated as payable on the scheduled payment date, provided no additional interest is payable as a result of the deferral.
text: For purposes of this paragraph (c), if a scheduled payment date for stated interest falls on a Saturday, Sunday, or Federal holiday (within the meaning of 5 U.S.C. 6103) but, under the terms of the debt instrument, the stated interest is payable on the first business day that immediately follows the scheduled payment date, the stated interest is treated as payable on the scheduled payment date, provided no additional interest is payable as a result of the deferral.
text: A self-amortizing installment obligation is an obligation that provides for equal payments composed of principal and qualified stated interest that are unconditionally payable at least annually during the entire term of the debt instrument with no significant additional payment required at maturity.
text: G-Secs offer fixed interest rate, where interests are payable semi-annually.
text: Interest is payable at a rate of 7% and this is payable annually starting at the inception of the loan.
text: Qualified stated interest is stated interest that is unconditionally payable in cash or in property (other than debt instruments of the issuer), or that will be constructively received under section 451, at least annually at a single fixed rate (within the meaning of paragraph (c)(1)(iii) of this section).
text: Interest is unconditionally payable only if reasonable legal remedies exist to compel timely payment or the debt instrument
text: For purposes of determining whether interest is unconditionally payable, the possibility of nonpayment due to default, insolvency, or similar circumstances, or due to the exercise of a conversion option described in § 1.1272-1(e) is ignored.
text: Interest is payable at a single fixed rate only if the rate appropriately takes into account the length of the interval between payments.
text: For purposes of this paragraph (c), if a scheduled payment date for stated interest falls on a Saturday, Sunday, or Federal holiday (within the meaning of 5 U.S.C. 6103) but, under the terms of the debt instrument, the stated interest is payable on the first business day that immediately follows the scheduled payment date, the stated interest is treated as payable on the scheduled payment date, provided no additional interest is payable as a result of the deferral.
text: For purposes of this paragraph (c), if a scheduled payment date for stated interest falls on a Saturday, Sunday, or Federal holiday (within the meaning of 5 U.S.C. 6103) but, under the terms of the debt instrument, the stated interest is payable on the first business day that immediately follows the scheduled payment date, the stated interest is treated as payable on the scheduled payment date, provided no additional interest is payable as a result of the deferral.
text: A self-amortizing installment obligation is an obligation that provides for equal payments composed of principal and qualified stated interest that are unconditionally payable at least annually during the entire term of the debt instrument with no significant additional payment required at maturity.
text: The possibility of nonpayment due to default, insolvency or any other circumstances is ignored for purposes of determining whether interest is unconditionally payable.
text: 95-70, the Service further defined when interest was or was not unconditionally payable.
text: If a variable rate debt instrument provides for stated interest at a single qualified floating rate or objective rate and the interest is unconditionally payable in cash or in property (other than debt instruments of the issuer), or will be constructively received under section 451, at least annually, the following rules apply to the instrument:
text: Under the terms of the note, interest is payable annually at the rate of 10 percent.
text: Interest on the note is payable semi-annually.