| OLD line(s): 107
<Description>Fair Market Value Method: Temp. Regs. sec. 1.882-5T(b)(2)(ii)</Description> | NEW line(s): 107
<Description>Fair Market Value Method: Regs. sec. 1.882-5(b)(2)(ii)</Description> |
| OLD line(s): 250
<Description>Fixed ratio under Temp. Regs. sec. 1.882-5T(c)(4). Complete line 6d below.</Description> | NEW line(s): 250
<Description>Fixed ratio under Regs. sec. 1.882-5(c)(4). Complete line 6d below.</Description> |
| OLD line(s): 278
<xsd:element name="LiabilitiesDividedByAssets" type="RatioType" minOccurs="0"> | NEW line(s): 278
<xsd:element name="LiabilitiesDividedByAssets" type="LargeRatioType" minOccurs="0"> |
| OLD line(s): 287
<!-- Fixed ratio under Temp. Regs. sec. 1.882-5T(c)(4) --> | NEW line(s): 287
<!-- Fixed ratio under Regs. sec. 1.882-5(c)(4) --> |
| OLD line(s): 291
<Description>Fixed ratio under Temp. Regs. sec. 1.882-5T(c)(4). If the corporation is a foreign bank as defined in Temp. Regs. sec. 1.882-5T(c)(4), enter 95% on line 6d. If the corporation is not a foreign bank, enter 50% on line 6d</Description> | NEW line(s): 291
<Description>Fixed ratio under Regs. sec. 1.882-5(c)(4). If the corporation is a foreign bank as defined in Regs. sec. 1.882-5(c)(4), enter 95% on line 6d. If the corporation is not a foreign bank, enter 50% on line 6d</Description> |
| OLD line(s): 298
<xsd:element name="ApplicableRatio" type="RatioType" minOccurs="0"> | NEW line(s): 298
<xsd:element name="ApplicableRatio" type="LargeRatioType" minOccurs="0"> |
| OLD line(s): 446
<Description>Enter the 30-day LIBOR rate, if elected under Temp. Regs. sec. 1.882-5T(d)(5)(ii)(B)</Description> | NEW line(s): 446
<Description>Enter the 30-day LIBOR rate, if elected under Regs. sec. 1.882-5(d)(5)(ii)(B)</Description> |
| OLD line(s): 453
<xsd:element name="RateForUse" type="RatioType" minOccurs="0"> | NEW line(s): 453
<xsd:element name="RateForUse" minOccurs="0"> |
| OLD line(s): 459
| NEW line(s): 460,467
<xsd:complexType> <xsd:simpleContent> <xsd:extension base="RatioType"> <xsd:attribute name="referenceDocumentId" type="IdListType"/> <xsd:attribute name="referenceDocumentName" type="StringType" fixed="ForeignCorporationInterestRateDerivedStatement" /> </xsd:extension> </xsd:simpleContent> </xsd:complexType> |
| OLD line(s): 493
<xsd:element name="ScalingRatio" type="RatioType" minOccurs="0"> | NEW line(s): 501
<xsd:element name="ScalingRatio" type="LargeRatioType" minOccurs="0"> |
| OLD line(s): 554
<xsd:element name="RatioFromStep2" type="RatioType" minOccurs="0"> | NEW line(s): 562
<xsd:element name="RatioFromStep2" type="LargeRatioType" minOccurs="0"> |
| OLD line(s): 602
<xsd:element name="BorrowingRate" type="RatioType" minOccurs="0"> | NEW line(s): 610
<xsd:element name="BorrowingRate" type="LargeRatioType" minOccurs="0"> |
| OLD line(s): 670,671
<!-- Interest expense directly allocable under Temp. Regs. sec. 1.882-5T(a)(1)(ii) --> <xsd:element name="InterestExpenseSect18825Ta1ii" type="USAmountType" minOccurs="0"> | NEW line(s): 678,679
<!-- Interest expense directly allocable under Regs. sec. 1.882-5(a)(1)(ii) --> <xsd:element name="InterestExpenseSect18825a1ii" type="USAmountType" minOccurs="0"> |
| OLD line(s): 674
<Description>Enter the corporation's interest expense directly allocable under Temp. Regs. sec. 1.882-5T(a)(1)(ii). (Include total from Schedule P, line 14b.)</Description> | NEW line(s): 682
<Description>Enter the corporation's interest expense directly allocable under Regs. sec. 1.882-5(a)(1)(ii). (Include total from Schedule P, line 14b.)</Description> |
| OLD line(s): 795
<xsd:element name="RatioFromStep2" type="RatioType" minOccurs="0"> | NEW line(s): 803
<xsd:element name="RatioFromStep2" type="LargeRatioType" minOccurs="0"> |
| OLD line(s): 843
<xsd:element name="BorrowingRate" type="RatioType" minOccurs="0"> | NEW line(s): 851
<xsd:element name="BorrowingRate" type="LargeRatioType" minOccurs="0"> |