Dit prospectus is gemaakt voor de uitgifte van dit product en ... - Iex

U.S. federal income tax purposes) held by the U.S. Holder at the beginning of the first taxable year towhich the election applies or thereafter acquired by the U.S. Holder, and is irrevocable without theconsent of the IRS. See also “— Election to Treat All Interest as Original Issue Discount”.Election to Treat All Interest as Original Issue DiscountA U.S. Holder may elect to include in gross income all interest that accrues on a Note using theconstant-yield method described above under “— General,” with certain modifications. For purposesof this election, interest includes stated interest, OID, de minimis OID, market discount, de minimismarket discount and unstated interest, as adjusted by any amortisable bond premium (described aboveunder “— Notes Purchased at a Premium”) or acquisition premium. This election will generallyapply only to the Note with respect to which it is made and may not be revoked without the consent ofthe IRS. If the election to apply the constant-yield method to all interest on a Note is made withrespect to a Market Discount Note, the electing U.S. Holder will be treated as having made theelection discussed above under “— Market Discount” to include market discount in income currentlyover the life of all debt instruments with market discount held or thereafter acquired by the U.S.Holder. U.S. Holders should consult their tax advisers concerning the propriety and consequences ofthis election.Contingent Payment Debt InstrumentsCertain Series or Tranches of Notes may be treated as “contingent payment debt instruments” for U.S.federal income tax purposes (“Contingent Notes”). Under applicable U.S. Treasury regulations,interest on Contingent Notes will be treated as OID, and must be accrued on a constant-yield basisbased on a yield to maturity that reflects the rate at which the Issuer would issue a comparable fixedratenon-exchangeable instrument (the “comparable yield”), in accordance with a projected paymentschedule. This projected payment schedule must include each non-contingent payment on theContingent Notes and an estimated amount for each contingent payment, and must produce thecomparable yield.The Issuer is required to provide to holders, solely for U.S. federal income tax purposes, a schedule ofthe projected amounts of payments on Contingent Notes. This schedule must produce the comparableyield. The comparable yield and projected payment schedule will be available from the Issuer bysubmitting a written request for such information to Rabobank International, Croeselaan 18, 3521 CBUtrecht, The Netherlands.THE COMPARABLE YIELD AND PROJECTED PAYMENT SCHEDULE WILL NOT BEDETERMINED FOR ANY PURPOSE OTHER THAN FOR THE DETERMINATION OFINTEREST ACCRUALS AND ADJUSTMENTS THEREOF IN RESPECT OF CONTINGENTNOTES FOR UNITED STATES FEDERAL INCOME TAX PURPOSES AND WILL NOTCONSTITUTE A PROJECTION OR REPRESENTATION REGARDING THE ACTUALAMOUNTS PAYABLE TO THE HOLDERS OF THE NOTES.The use of the comparable yield and the calculation of the projected payment schedule will be basedupon a number of assumptions and estimates and will not be a prediction, representation or guaranteeof the actual amounts of interest that may be paid to a U.S. Holder or the actual yield of theContingent Notes. A U.S. Holder will generally be bound by the comparable yield and the projectedpayment schedule determined by the Issuer, unless the U.S. Holder determines its own comparableyield and projected payment schedule and explicitly discloses such schedule to the IRS, and explainsto the IRS the reason for preparing its own schedule. The Issuer’s determination, however, is notbinding on the IRS, and it is possible that the IRS could conclude that some other comparable yield orprojected payment schedule should be used instead.327