Assertion: debt instrument | /r/HasProperty | deferred in particular year of assessment
Facets:
Source sentences:
text: In other words, the hybrid debt rules will only apply to an instrument that is subject to subordination terms where, in a particular year of assessment, the obligation to make a payment in terms thereof has actually been deferred due to the solvency and liquidity circumstances of the payor.
text: In other words, the hybrid debt rules will only apply to an instrument that is subject to subordination terms where, in a particular year of assessment, the obligation to make a payment in terms thereof has actually been deferred due to the solvency and liquidity circumstances of the payor.