Assertion: debt instrument | /r/HasProperty | issued
Facets:
value: after acquisition.29
type: TEMPORAL
value: after such distribution
type: TEMPORAL
Source sentences:
text: A debt instrument can be a § 1.1275-6 hedge only if it is issued substantially contemporaneously with, and has the same maturity (including rights to accelerate or delay payments) as, the qualifying debt instrument.
text: For purposes of this paragraph (g)(3), the term qualified dealer debt instrument means a debt instrument that is issued to or acquired by an expanded group member that is a dealer in securities (within the meaning of section 475(c)(1)) in the ordinary course of the dealer's business of dealing in securities.
text: A debt instrument may be treated as issued with the principal purpose of funding a distribution or acquisition if it is issued before or after such distribution or acquisition.29
text: Equity instruments give the sense of ownership to the holder, and a residual claim over the cash flows while the debt instruments are issued to raise capital in the firm that could be used in its development.