Assertion: debt instrument's payment | /r/HasProperty | deferred
Facets:
Source sentences:
text: In particular, it was not clear as to whether the rules would apply to a subordinated instrument from the date of issue thereof or from the date that payment of amounts owing were actually deferred (i.e. whether the rules apply for the entire term of the instrument, or only for the termthat the subordination is active and the payment obligations of the payor are actually deferred).
text: There are many facts and circumstances to consider including the length of the deferral, the original term of the debt instrument, the amounts of the payments that are deferred, and the time period between the modification and the actual deferral of payments.
text: The safe-harbor period starts with the date the payment that is being deferred is due (the original maturity date) and ends five years from this date.
text: In particular, it was not clear as to whether the rules would apply to a subordinated instrument from the date of issue thereof or from the date that payment of amounts owing were actually deferred (ie whether the rules apply for the entire term of the instrument, or for the term only that the subordination is active and the payment obligations of the payor are actually deferred).
text: For any payments that are deferred, interest will compound at a rate of 12 percent.
text: For any payments that are deferred, interest will compound at a rate 150 basis points greater than the stated rate of interest.
text: The materiality of the deferral depends on all the facts and circumstances, including the length of the deferral, the original term of the instrument, the amounts of the payments that are deferred, and the time period between the modification and the actual deferral of payments.
text: The safe-harbor period begins on the original due date of the first scheduled payment that is deferred and extends for a period equal to the lesser of five years or 50 percent of the original term of the instrument.
text: The safe-harbor period under paragraph (e)(3)(ii) of this section starts with the date the payment that is being deferred is due.