Assertion: debt instrument's term | /r/HasProperty | discounted at a test rate of 9 percent
Facets:
Source sentences:
text: Assuming exercise of the call option, the imputed principal amount as determined under paragraph (d) of this section is $9,611,034.87 (the present value of all of the payments due within a 5-year term discounted at a test rate of 9 percent, compounded annually).