Assertion: debt instrument's payment | /r/HasProperty | due
Facets:
value: within the year
type: TEMPORAL
value: to the date
type: OTHER
Source sentences:
text: For example, if the right to a contingent payment is substantially similar to an exchange-traded option, the forward price is the spot price of the option (the option premium) compounded at the applicable Federal rate from the issue date to the date the contingent payment is due.
text: This paragraph (b)(9)(ii) provides rules that apply when the amount of a contingent payment becomes fixed before the payment is due.
text: If a contingent payment becomes fixed more than 6 months before the payment is due, the following rules apply to the debt instrument.
text: The present value of each amount is determined by discounting the amount from the date the payment is due to the date the payment becomes fixed, using a discount rate equal to the comparable yield on the debt instrument.
text: Notwithstanding paragraph (c)(4)(ii) of this section, if a contingent payment becomes fixed more than 6 months before the payment is due, the issuer and holder are treated as if the issuer had issued a separate debt instrument on the date the payment becomes fixed, maturing on the date the payment is due.
text: Notwithstanding paragraph (c)(4)(ii) of this section, if a contingent payment becomes fixed more than 6 months before the payment is due, the issuer and holder are treated as if the issuer had issued a separate debt instrument on the date the payment becomes fixed, maturing on the date the payment is due.
text: The test rate used for purposes of paragraph (c)(4)(iii)(A) of this section is determined in the same manner as the test rate under paragraph (c)(4)(ii)(B) of this section is determined except that the date the contingent payment is due is used rather than the date the contingent payment is made.
text: Though lease agreements are often categorized as long-term debt, payments that are due within the year are considered short-term debt.
text: Though lease agreements are often categorized as long-term debt, payments that are due within the year are considered short-term debt.
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: Usually the lender will only give the borrower a few days' notice before the payment is due.
text: Except as provided in paragraph (a)(2) of this section, each payment under a debt instrument is treated first as a payment of OID to the extent of the OID that has accrued as of the date the payment is due and has not been allocated to prior payments, and second as a payment of principal.
text: The safe-harbor period begins at the end of the 11th year, the date the payment is due, and ends at the end of the 16th year.
text: The debtor enjoys an increased chance that the project funded with the proceeds from the bond has begun to generate revenue that can cover both the principle and interest payments that are due.
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.