Assertion: debt instrument's term | /r/HasProperty | determined without regard
Facets:
value: to any option
type: PURPOSE
value: for purposes of this paragraph
type: MANNER
Source sentences:
text: For purposes of the safe-harbor rule, the term of an instrument is determined without regard to any option to extend the original maturity, and deferrals of de minimis payments are ignored.
text: For purposes of this paragraph (e)(3)(ii), the term of an instrument is determined without regard to any option to extend the original maturity and deferrals of de minimis payments are ignored.