ONTOLOGY EXPLORER
is bank qualified
<https://spec.edmcouncil.org/fibo/ontology/SEC/Debt/Bonds/isBankQualified>
プロパティと値
| プロパティ | 値 |
|---|---|
| type | DatatypeProperty |
| domain | MunicipalBond |
| label | "is bank qualified" |
| range | boolean |
| definition | "indicates whether or not a given municipal bond conforms with section 265(b)(3) of the IRS tax code; when purchased by a commercial bank for its portfolio, such designation allows the bank to deduct a portion of the interest cost of carry for the position" |
| explanatoryNote | "A bond that is bank qualified is also known as a qualified tax-exempt obligation." |
この項目への参照
このグラフ内での参照はありません。