Pricing Term Sheet Disclosure for Debt Securities Issued With OID | Practical Law

Pricing Term Sheet Disclosure for Debt Securities Issued With OID | Practical Law

Sample disclosure to add to a pricing term sheet for debt securities that conveys to investors that the securities were priced with original issue discount (OID). This is particularly relevant when the offering document used to market the securities does not include disclosure relating to the tax consequences of debt securities issued with OID. This disclosure may be used for both SEC-registered and unregistered offerings. This Standard Clause has integrated notes with important explanations and drafting tips.

Pricing Term Sheet Disclosure for Debt Securities Issued With OID

Practical Law Standard Clauses w-005-7431 (Approx. 4 pages)

Pricing Term Sheet Disclosure for Debt Securities Issued With OID

by Practical Law Corporate & Securities
MaintainedUSA (National/Federal)
Sample disclosure to add to a pricing term sheet for debt securities that conveys to investors that the securities were priced with original issue discount (OID). This is particularly relevant when the offering document used to market the securities does not include disclosure relating to the tax consequences of debt securities issued with OID. This disclosure may be used for both SEC-registered and unregistered offerings. This Standard Clause has integrated notes with important explanations and drafting tips.