Assertion: debt instrument | /r/HasProperty | position
Facets:
value: in the contingency
type: OTHER
value: in any portion of the contingency
type: LOCATION
value: in a straddle
type: LOCATION
Source sentences:
text: A holder treats a negative adjustment and an issuer treats a positive adjustment as a loss with respect to a position in a straddle if the debt instrument is a position in a straddle and the contingency (or any portion of the contingency) to which the adjustment relates would be part of the straddle if entered into as a separate position.