31 C.F.R. § 802.207

Current through November 30, 2024
Section 802.207 - Contingent equity interest

The term contingent equity interest means a financial instrument that currently does not constitute an equity interest but is convertible into, or provides the right to acquire, an equity interest upon the occurrence of a contingency or defined event.

31 C.F.R. §802.207

85 FR 3166 , 2/13/2020