Assertion: debt instrument's amount | /r/CapableOf | reflect the offset of interest income
Facets:
value: for the year
type: TEMPORAL
value: by the amount of premium amortization
type: OTHER
Source sentences:
text: For a covered security with bond premium, box 2 may show a net amount of qualified stated interest that reflects the offset of interest income by the amount of premium amortization for the year.