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The bank raised funds through the launch of Additional Tier-1 Term Finance Certificate (TFC), which is Pakistan's first perpetual instrument - having no pre-defined maturity lifespan like conventional debt instruments do have.
The debt instrument has a mandatory 'loss absorption feature'.
The funding rule commonly treats a covered debt instrument as stock to the extent that it is issued by a covered member to a member of its expanded group in exchange for property with the principal purpose of funding certain distributions or acquisitions in one or more of the following situations:
A disqualified debt instrument means any debt of a corporation that is "payable in equity," which refers to either: (1) equity of the issuer or a party related to the issuer; or (2) equity held by the issuer or a party related to the issuer.
[section] 1.1001-3(b) provides that if an outstanding instrument is modified, or is actually exchanged for a new debt instrument, the modification or exchange is not a taxable exchange for purposes of Treas.
Al Salmi said Islamic debt instruments like sukuks are needed for Sharia-compliant banks to invest their deposits, when they start operation.
Generally, a holder of a regular interest is taxed as if the regular interest were a debt instrument, except that a holder must account for income from the interest on an accrual basis (regardless of the accounting method otherwise used by the holder).
An applicable debt instrument is any debt instrument issued by a C corporation or any other person in connection with the conduct of a trade or business.
These potential characteristics include the types of institutions that should be subject to an SND policy; the amount that should be required; the maturity, optionality, interest rate cap, and other possible features of the debt instrument; the frequency of issuance; and the way a transition period might work.
In any acquisition, Reed notes, one either has to assume the acquiring company would have some sort of change of control provision, which means it has to come up with cash to pay the debt as part of the acquisition, or it has to come up with an alternative financing source without actually assuming the specific debt instrument.