Do the follow contractual cash flows meet the SPPI (solely payments of principal and interest) test? (a)

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Do the follow contractual cash flows meet the SPPI (solely payments of principal and interest) test?

(a) A bond with stated maturity date, and principal and interest linked to an inflation index of the same currency as the bond. The inflation link is not leveraged and the principal is protected.

(b) A bond with stated maturity date, and variable interest that is capped.

(c) A bond that is convertible into a fixed number of issuer’s shares.

(d) A five year bond with interest rate that is reset to a constant maturity, i.e. 5 year period at every interest reset period.

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