Assertion: debt instrument | /r/HasAspect | oid
Facets:
value: generally
type: DEGREE
Source sentences:
text: A debt instrument generally has OID when the instrument is issued for a price that is less than its stated redemption price at maturity.
text: In proportion to the accrual of OID for any accrual period, if the debt instrument has OID.
text: A debt instrument generally has OID when the instrument is issued for a price less than its stated redemption price at maturity.
text: If a debt instrument also has OID, market discount is the excess of (a)
text: A debt instrument generally has OID when the instrument is issued for a price that is less than its stated redemption price at maturity.
text: In proportion to the accrual of OID for any accrual period, if the debt instrument has OID.
text: Under the terms of this ruling, many debt instruments that were previously thought to have current pay interest and, thus, no OID, may now have OID.In determining whether a debt instrument has OID, one looks at the excess of the stated redemption price at maturity over the instrument's issue price.
text: 95-70 are applied, many debt instruments may have OID rather than qualified stated interest.