Finanse publiczne · 7.01.2011

Modifications of Debt Instruments

This document contains final regulations relating to the modification of debt instruments. The regulations clarify the extent to which the deterioration in the financial condition of the issuer is taken into account to determine whether a modified debt instrument will be recharacterized as an instrument or property right that is not debt. The regulations provide needed guidance to issuers and holders of debt instruments.

Source: Federal Register — Department of the TreasuryOpen original release →

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