Assertion: debt instrument's payment | /r/HasProperty | designated by the holder
Facets:
value: as with respect to the portion
type: OTHER
Source sentences:
text: A payment with respect to an instrument that is partially recharacterized as stock and that is a payment that is not required to be made pursuant to the terms of the instrument (for example, a prepayment of principal) may be designated by the issuer and the holder as with respect to the portion treated as stock or to the portion treated as indebtedness, in whole or in part.