As previously mentioned, the effects into lender of making that loan subject to OID try chatted about inside Example #3. that is payable, and paid, at least annually, and (iii), in addition to the interest paid annually, an aggregate amount of $120 is payable at maturity. In such a case, the amount of OID is $20, i.e., the excess of $120 (the note’s stated redemption price at maturity), over...