Assertion: debt instrument's basis | /r/HasProperty | determined before pro rata prepayment
Facets:
value: immediately
type: MANNER
Source sentences:
text: The adjusted issue price, holder's adjusted basis, and accrued but unpaid OID of the original debt instrument, determined immediately before the pro rata prepayment, are allocated between these two instruments based on the portion of the instrument that is treated as retired by the pro rata prepayment.