{"component": "definition", "props": {"groups": [{"samples": [{"hash": "lTKuCrAKZEv", "uri": "https://www.sec.gov/Archives/edgar/data/740670/000110465906080191/a06-24813_1ex4d3.htm", "label": "Indenture (Michaels Stores Inc)", "score": 12.0, "published": false}], "snippet": "means the amount sufficient, but not in excess of the amount necessary, to ensure that a Note will not be an \u201capplicable high yield discount obligation\u201d within the meaning of Section 163(i)(1) of the Internal Revenue Code of 1986.", "snippet_links": [{"key": "to-ensure", "type": "clause", "offset": [72, 81]}, {"key": "a-note", "type": "clause", "offset": [87, 93]}, {"key": "applicable-high-yield-discount-obligation", "type": "clause", "offset": [110, 151]}, {"key": "meaning-of", "type": "clause", "offset": [164, 174]}, {"key": "internal-revenue-code-of-1986", "type": "definition", "offset": [200, 229]}], "size": 4, "hash": "2040d02086c4281fee350acb972ae1f6", "id": 1}, {"samples": [{"hash": "5sySYwqwNRY", "uri": "/contracts/5sySYwqwNRY#ahydo-amount", "label": "Securities Purchase Agreement (Diamond Foods Inc)", "score": 23.3901443481, "published": true}, {"hash": "2iPaSIA9cK8", "uri": "https://www.sec.gov/Archives/edgar/data/1320947/000119312512253511/d359197dex42.htm", "label": "Diamond Foods Inc", "score": 4.4093089104, "published": false}, {"hash": "1v0orTHCeMk", "uri": "https://www.sec.gov/Archives/edgar/data/1320947/000119312512253511/d359197dex41.htm", "label": "Diamond Foods Inc", "score": 4.4093089104, "published": false}], "snippet": "means, as of any Interest Payment Date on or after the fifth anniversary of the issuance of this Note, the portion of the then-outstanding principal amount of this Note equal to the smallest amount, the timely payment of which hereunder on such Interest Payment Date shall cause this Note not to be an \u201capplicable high yield discount obligation\u201d within the meaning of Section 163(i)(1) of the Internal Revenue Code of 1986, as amended (the \u201cCode\u201d) (or any successor provision of similar import).", "snippet_links": [{"key": "interest-payment-date", "type": "definition", "offset": [17, 38]}, {"key": "after-the-fifth-anniversary", "type": "clause", "offset": [45, 72]}, {"key": "issuance-of-this-note", "type": "clause", "offset": [80, 101]}, {"key": "outstanding-principal-amount", "type": "clause", "offset": [127, 155]}, {"key": "equal-to", "type": "definition", "offset": [169, 177]}, {"key": "payment-of", "type": "clause", "offset": [210, 220]}, {"key": "applicable-high-yield-discount-obligation", "type": "clause", "offset": [303, 344]}, {"key": "meaning-of", "type": "clause", "offset": [357, 367]}, {"key": "internal-revenue-code-of-1986", "type": "definition", "offset": [393, 422]}, {"key": "as-amended", "type": "definition", "offset": [424, 434]}, {"key": "provision-of", "type": "clause", "offset": [466, 478]}], "size": 3, "hash": "19eca1e72deace4560bb2a9b9d1063e4", "id": 2}, {"samples": [{"hash": "iWItC2t9iIJ", "uri": "/contracts/iWItC2t9iIJ#ahydo-amount", "label": "Convertible Promissory Note (Motorcar Parts of America Inc)", "score": 34.4483230664, "published": true}, {"hash": "5GhpSs2xf3T", "uri": "/contracts/5GhpSs2xf3T#ahydo-amount", "label": "Convertible Promissory Note (Motorcar Parts of America Inc)", "score": 34.2429847717, "published": true}], "snippet": "means, as of each AHYDO Payment Date, the amount sufficient to ensure that the Note will not be an \u201capplicable high yield discount obligation\u201d within the meaning of Section 163(i)(1) of the Code and that such Note shall be treated as not having \u201csignificant original issue discount\u201d within the meaning of Section 163(i)(2) of the Code. Each payment of the AHYDO Amount shall be treated for tax and all other relevant purposes first as a payment of the current accrued and unpaid interest (including any interest paid in kind) as of each such AHYDO Payment Date to the extent thereof and thereafter as an additional payment on the Note. Notwithstanding anything herein to the contrary, it is the intention of this Section 2(c) that the Note shall not be treated as an \u201capplicable high yield discount obligation\u201d within the meaning of Section 163(i)(1) of the Code, and the provisions hereunder shall be construed pursuant to this intent. The computations and determinations made by Maker under this provision shall be binding upon Holder.", "snippet_links": [{"key": "ahydo-payment-date", "type": "definition", "offset": [18, 36]}, {"key": "to-ensure", "type": "clause", "offset": [60, 69]}, {"key": "the-note", "type": "clause", "offset": [75, 83]}, {"key": "applicable-high-yield-discount-obligation", "type": "clause", "offset": [100, 141]}, {"key": "meaning-of", "type": "clause", "offset": [154, 164]}, {"key": "the-code", "type": "clause", "offset": [186, 194]}, {"key": "original-issue-discount", "type": "definition", "offset": [258, 281]}, {"key": "payment-of-the", "type": "clause", "offset": [341, 355]}, {"key": "the-current", "type": "clause", "offset": [448, 459]}, {"key": "accrued-and-unpaid-interest", "type": "definition", "offset": [460, 487]}, {"key": "paid-in-kind", "type": "definition", "offset": [512, 524]}, {"key": "to-the-extent", "type": "clause", "offset": [561, 574]}, {"key": "additional-payment", "type": 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high yield discount obligation\u201d within the meaning of Section 163(i)(1) of the Internal Revenue Code.", "snippet_links": [{"key": "with-respect-to", "type": "clause", "offset": [7, 22]}, {"key": "each-loan", "type": "clause", "offset": [23, 32]}, {"key": "minimum-dollar-amount", "type": "definition", "offset": [53, 74]}, {"key": "to-ensure", "type": "clause", "offset": [124, 133]}, {"key": "applicable-high-yield-discount-obligation", "type": "clause", "offset": [160, 201]}, {"key": "meaning-of", "type": "clause", "offset": [214, 224]}, {"key": "internal-revenue-code", "type": "clause", "offset": [250, 271]}], "size": 2, "hash": "997d4dd8e7ab375d75f289756d63a4a5", "id": 4}, {"samples": [{"hash": "hEjfJlvFhsp", "uri": "/contracts/hEjfJlvFhsp#ahydo-amount", "label": "Purchase Agreement (American Coin Merchandising Inc)", "score": 18.0, "published": true}, {"hash": "8HbswqC6ZtX", "uri": "/contracts/8HbswqC6ZtX#ahydo-amount", "label": "Purchase Agreement (American Coin Merchandising 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equal to the difference between (i) the excess of (A) the sum of all interest accrued or paid with respect to the Senior Secured Facility as of such interest payment date (including all original issue discount) over (B) the sum of all cash interest payments made with respect to the Senior Secured Indebtedness on or prior to such interest payment date, and (ii) the product of (A) such Senior Secured Indebtedness\u2019s original issue price and (B) such Senior Secured Indebtedness\u2019s yield to maturity, all such items to be computed so as to yield the smallest amount, the timely payment of which hereunder shall cause such Senior Secured Indebtedness not to be an \u201capplicable high yield discount obligation\u201d within the meaning of Section 163(i)(1) of the Code (or any successor provision of similar import).", "snippet_links": [{"key": "interest-payment-date", "type": "definition", "offset": [17, 38]}, {"key": "with-respect-to", "type": "clause", "offset": [43, 58]}, {"key": "senior-secured-indebtedness", "type": "clause", "offset": [63, 90]}, {"key": "outstanding-principal-amount", "type": "clause", "offset": [116, 144]}, {"key": "equal-to", "type": "definition", "offset": [180, 188]}, {"key": "the-excess", "type": "clause", "offset": [216, 226]}, {"key": "sum-of", "type": "clause", "offset": [238, 244]}, {"key": "interest-accrued", "type": "clause", "offset": [249, 265]}, {"key": "senior-secured-facility", "type": "definition", "offset": [294, 317]}, {"key": "original-issue-discount", "type": "definition", "offset": [366, 389]}, {"key": "payments-made", "type": "clause", "offset": [429, 442]}, {"key": "prior-to", "type": "definition", "offset": [497, 505]}, {"key": "the-product", "type": "definition", "offset": [543, 554]}, {"key": "original-issue-price", "type": "definition", "offset": [597, 617]}, {"key": "yield-to-maturity", "type": "clause", "offset": [661, 678]}, {"key": "to-yield", "type": "clause", "offset": [716, 724]}, {"key": "payment-of", "type": "clause", "offset": [757, 767]}, {"key": "applicable-high-yield-discount-obligation", "type": "clause", "offset": [843, 884]}, {"key": "meaning-of", "type": "clause", "offset": [897, 907]}, {"key": "the-code", "type": "clause", "offset": [929, 937]}, {"key": "provision-of", "type": "clause", "offset": [956, 968]}], "size": 1, "hash": "e9debfee45580b82477969a664838544", "id": 7}, {"samples": [{"hash": "cH9uPFF7RZH", "uri": "https://www.sec.gov/Archives/edgar/data/1368775/000119312506205495/dex41.htm", "label": "Discount Note (Burlington Coat Factory Investments Holdings, Inc.)", "score": 9.0, "published": false}], "snippet": "means, with respect to each discount note, the portion of such discount note sufficient, but not in excess of the portion necessary, to ensure that such discount note will not be an \u201capplicable high yield discount obligation\u201d within the meaning of Section 163(i)(1) of the Internal Revenue Code of 1986. Such amount will be approximately equal to (i) the excess of the adjusted issue price (as defined in Section 1272 of the Code) of a discount note on the redemption date over the original issue price thereof, less (ii) an amount equal to one year\u2019s simple uncompounded interest on the original issue price of such discount note at a rate per annum equal to the yield to maturity on such note.", "snippet_links": [{"key": "with-respect-to", "type": "clause", "offset": [7, 22]}, {"key": "discount-note", "type": "definition", "offset": [28, 41]}, {"key": "to-ensure", "type": "clause", "offset": [133, 142]}, {"key": "applicable-high-yield-discount-obligation", "type": "clause", "offset": [183, 224]}, {"key": "meaning-of", "type": "clause", "offset": [237, 247]}, {"key": "internal-revenue-code-of-1986", "type": "definition", "offset": [273, 302]}, {"key": "equal-to", "type": "definition", "offset": [338, 346]}, {"key": "the-excess", "type": "clause", "offset": [351, 361]}, {"key": "adjusted-issue-price", "type": "definition", "offset": [369, 389]}, {"key": "defined-in-section", "type": "clause", "offset": [394, 412]}, {"key": "the-code", "type": "clause", "offset": [421, 429]}, {"key": "redemption-date", "type": "definition", "offset": [457, 472]}, {"key": "original-issue-price", "type": "definition", "offset": [482, 502]}, {"key": "one-year", "type": "definition", "offset": [541, 549]}, {"key": "interest-on-the", "type": "clause", "offset": [572, 587]}, {"key": "per-annum", "type": "clause", "offset": [641, 650]}, {"key": "yield-to-maturity", "type": "clause", "offset": [664, 681]}], "size": 1, "hash": "d55ded03899f44142c29e0939b497a94", "id": 8}, {"samples": [{"hash": "akPhSL0JpaC", "uri": "https://www.sec.gov/Archives/edgar/data/1437578/000119312512433475/d379286dex43.htm", "label": "Supplemental Indenture (Bright Horizons Family Solutions Inc.)", "score": 12.8117723465, "published": false}], "snippet": "means the amount of the \u201cSpecial Mandatory 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{"samples": [{"hash": "fKB6xIbHiNY", "uri": "/contracts/fKB6xIbHiNY#ahydo-amount", "label": "Second Lien Indenture (Luminar Technologies, Inc./De)", "score": 33.6009597778, "published": true}], "snippet": "means, as of any Interest Payment Date and with respect to a series of Notes, an amount equal to the difference between the amount by which (i) the excess of (A) the sum of all interest accrued or paid with respect to such Notes as of such Interest Payment Date (including all original issue discount) over (B) the sum of all cash interest payments made (or to be made) with respect to such Notes on or prior to such Interest Payment Date (including, for the avoidance of doubt, any payment made pursuant to this paragraph with respect to a prior Interest Payment Date), exceeds (ii) the product of (A) the original issue price (as defined in Section 1273(b) of the Code) of such Notes and (B) the yield to maturity (within the meaning of Section 163(i)(2)(B) of", "snippet_links": [{"key": "interest-payment-date", "type": "definition", "offset": [17, 38]}, {"key": "with-respect-to", "type": "clause", "offset": [43, 58]}, {"key": "series-of-notes", "type": "clause", "offset": [61, 76]}, {"key": "equal-to", "type": "definition", "offset": [88, 96]}, {"key": "the-excess", "type": "clause", "offset": [144, 154]}, {"key": "sum-of", "type": "clause", "offset": [166, 172]}, {"key": "interest-accrued", "type": "clause", "offset": [177, 193]}, {"key": "original-issue-discount", "type": "definition", "offset": [277, 300]}, {"key": "payments-made", "type": "clause", "offset": [340, 353]}, {"key": "prior-to", "type": "definition", "offset": [403, 411]}, {"key": "for-the-avoidance-of-doubt", "type": "clause", "offset": [451, 477]}, {"key": "made-pursuant-to", "type": "clause", "offset": [491, 507]}, {"key": "prior-interest-payment", "type": "definition", "offset": [541, 563]}, {"key": "the-product", "type": "definition", "offset": [584, 595]}, {"key": "original-issue-price", "type": "definition", "offset": [607, 627]}, {"key": "defined-in-section", "type": "clause", "offset": [632, 650]}, {"key": "the-code", "type": "clause", "offset": [662, 670]}, {"key": "yield-to-maturity", "type": "clause", "offset": [698, 715]}, {"key": "meaning-of", "type": "clause", "offset": [728, 738]}], "size": 1, "hash": "73cc9935abf831b128d4c0f79f323fbe", "id": 10}], "next_curs": "ClkSU2oVc35sYXdpbnNpZGVyY29udHJhY3RzcjULEhpEZWZpbml0aW9uU25pcHBldEdyb3VwX3Y1NiIVYWh5ZG8tYW1vdW50IzAwMDAwMDBhDKIBAmVuGAAgAA==", "definition": {"title": "AHYDO Amount", "snippet": "means the amount sufficient, but not in excess of the amount necessary, to ensure that a Note will not be an \u201capplicable high yield discount obligation\u201d within the meaning of Section 163(i)(1) of the Internal Revenue Code of 1986.", "size": 20, "id": "ahydo-amount", "examples": ["Each payment of the <strong>AHYDO Amount</strong> shall be treated for tax purposes as a payment of original issue discount on such Notes to the extent that the original issue discount has accrued as of the date such payment is due and then as a payment of principal.", "Concurrently with such prepayment, Borrower shall deliver to the Administrative Agent and each Lender a statement setting forth, in reasonable detail, the calculation of such <strong>AHYDO Amount</strong>.", "On each Interest Payment Date occurring after the fifth anniversary of the Restatement Date, Borrower shall prepay a portion of each Loan outstanding on such Interest Payment Date equal to the <strong>AHYDO Amount</strong> on such Interest Payment Date at a prepayment price equal to 100% of the portion so prepaid.", "The &quot;<strong>AHYDO Amount</strong>&quot; equals the amount such that the Notes will not be &quot;applicable high yield discount obligations&quot; within the meaning of Section 163(i)(1) of the Code.", "Subject to Section 12, on June 30, 2005, -------------------- the Company shall redeem a principal amount of Notes outstanding on such date equal to the <strong>AHYDO Amount</strong> on a pro rata basis at a redemption price of 100% of the principal amount of the Notes so redeemed.", "On April 1, 2010, the Issuer will be required to redeem a portion of each note outstanding on such date equal to the <strong>AHYDO Amount</strong> on such date.", "The Issuer covenants and agrees that the <strong>AHYDO Amount</strong> shall be calculated in accordance with the methodology set forth in the Code, which is represented in the formula in the form of Note attached hereto as Exhibit A.", "Other than with respect to the payment of an <strong>AHYDO Amount</strong>, no Notes of $2,000 or less can be redeemed in part, except that if all of the Notes of a Holder are to be redeemed, the entire outstanding amount of Notes held by such Holder shall be redeemed.", "The Issuer further covenants and agrees that based upon the formula referred to in the immediately preceding sentence the <strong>AHYDO Amount</strong> payable on April 25, 2006 shall be the amount required by the Code to be paid in order to avoid the disallowance of an interest deduction to the Company.", "On or before the end of the first accrual period following the fifth anniversary of the making of the first Revolving Loan hereunder, and on each Interest Payment Date thereafter, the Borrower shall make a payment with respect to such Loan in an amount equal to the Senior <strong>AHYDO Amount</strong>."], "related": [["mo-amount", "M&O Amount", "M&amp;O Amount"], ["remic-ii-available-distribution-amount", "REMIC II Available Distribution Amount", "REMIC II Available Distribution Amount"], ["maximum-contribution-amount", "Maximum Contribution Amount", "Maximum Contribution Amount"], ["available-distribution-amount", "Available Distribution Amount", "Available Distribution Amount"], ["remic-i-available-distribution-amount", "REMIC I Available Distribution Amount", "REMIC I Available Distribution Amount"]], "related_snippets": [], "updated": 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