ii) l'ente dimostra, con piena soddisfazione delle autorità competenti, che la riclassificazione regolamentare degli strumenti in questione non era ragionevolmente prevedibile al momento della loro emissione;
(ii) the institution demonstrates to the satisfaction of the competent authority that the regulatory reclassification of those instruments was not reasonably foreseeable at the time of their issuance;
b) esiste una variazione nel regime fiscale applicabile a detti strumenti che l'ente dimostra, con piena soddisfazione delle autorità competenti, essere rilevante e non ragionevolmente prevedibile al momento della loro emissione.
(b) there is a change in the applicable tax treatment of those instruments which the institution demonstrates to the satisfaction of the competent authority is material and was not reasonably foreseeable at the time of their issuance;
0.11221790313721s
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(ii) the institution demonstrates to the satisfaction of the competent authority that the regulatory reclassification of those instruments was not reasonably foreseeable at the time of their issuance; 