Assertion: covered debt instrument | /r/HasProperty | translated into u.s. dollars
Facets:
value: at the spot rate
type: MANNER
value: on the date
type: TEMPORAL
value: for purposes of this rule
type: PURPOSE
Source sentences:
text: For purposes of this rule, any covered debt instrument that is not denominated in U.S. dollars is translated into U.S. dollars at the spot rate (as defined in § 1.988-1(d)) on the date that the covered debt instrument is issued.