(3) Subject to subsection 12(4.1), in computing the income for a taxation year of a corporation, partnership, unit trust or any trust of which a corporation or a partnership is a beneficiary, there shall be included any interest on a debt obligation (other than interest in respect of an income bond, an income debenture, a small business bond, a small business development bond, a net income stabilization account or an indexed debt obligation) that accrues to it to the end of the year, or becomes receivable or is received by it before the end of the year, to the extent that the interest was not included in computing its income for a preced ...[+++]ing taxation year.

a recapitalisation in the form of contingent capital notes in July 2011 for an amount of EUR 1,6 billion;

the contingent capital notes (CoCos, EUR 1,6 billion) will not be redeemed before the results of the AQR/ST become known,

The Bank continued to benefit from the ELG scheme and was recapitalised in July 2011 (27) through an equity placing, a capital contribution (28) and contingent capital notes.

Moreover, complex term structures such as target redemption notes and options to change the coupon type by making use of additional calling rights are excluded.

Under the new electronic communications framework "conditional access systems" qualify as so-called "associated facilities". [66] The requirement to offer access to conditional access services on a fair, reasonable and non-discriminatory basis and interoperability requirements for conditional access that were first set out in Directive 95/47/EC [67] have been carried over in the new framework, though subject to amendment.