QA2017-84 - Guidance T06.00

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QA2017-84

Question


Early redemption date – shall it be understood as call dates that, as an example could be subordinated debt emissions where early call dates are used? Or there are meant different type of liability instruments?


Response


Call options give the right to early reimbursement to the issuer and should as such not be taken into account when determining the earliest redemption date.