(a)   you have a right to issue eligible securities and another entity or entities must acquire the securities; and

  (b)   the economic effect of the agreement is to enable you to obtain finance in a particular foreign currency.

  (a)   a forex realisation gain or a forex realisation loss you make as a result of forex realisation event 4 is disregarded if the event happens because you discharge your obligation under an eligible security issued by you under the agreement; and

  (b)   if you issue an eligible security under the agreement otherwise than as a result of a roll - over--you are taken to have been given a loan (the notional loan ); and

  (c)   if an eligible security is rolled - over under the agreement--the period of the notional loan is extended by the term of the new security; and

  (d)   forex realisation event 6 happens if you discharge your obligation under the notional loan; and

  (e)   forex realisation event 7 happens if a material variation is made to the agreement.