Regulation 2

In this Notification —“break cost”, “financial sector incentive (bond market) company”, “prepayment fee”, “qualifying debt securities”, “redemption premium” and “related party” have the same meanings as in section 13(16) of the Act;“debt securities” has the same meaning as in section 43N(4) of the Act;“funds from the Singapore operations”, in relation to a person, means the funds and profits of that person’s operations derived through a permanent establishment in Singapore;“notes” means notes issued by Toshiba Capital (Asia) Ltd under the programme;“programme” means the US$1,000,000,000 Euro Medium Term Note Programme first entered into on 4th March 1996 by Toshiba Capital (Asia) Ltd;“specified income” means any interest, prepayment fee, redemption premium or break cost payable in respect of any notes;“specified period” means the period from 1st January 2009 to 31st December 2013 (both dates inclusive).