Assertion: debt instrument's period | /r/CapableOf | end after fifth year
Facets:
value: from the issue date
type: TEMPORAL
Source sentences:
text: A debt instrument is treated as having significant OID for this purpose if, at the end of any accrual period ending after the fifth year from the issue date, the cumulative accrual of interest and OID on the instrument exceeds the sum of the actual interest paid from the issue date until the end of that accrual period and the product of the yield to maturity and the instrument's issue price.66