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Parity Debt shall be calculated assuming that such Parity Debt will be refunded and <br />refinanced to mature over a 20 -year period with level principal requirements and bearing <br />interest at then current market rates; provided, however, that to the extent permitted by law, <br />if in the judgment of the Chief Financial Officer, as set forth in an Officer's Certificate <br />delivered to the City, the result of the foregoing calculation is inconsistent with the <br />reasonable expectations of the City, the interest on such Parity Debt shall be calculated in <br />the manner provided in clause (5) of this definition and the maturity schedule shall be <br />calculated in the manner provided in clause (2) of this definition; and <br />(7) Credit Agreement Pa. ents. If the City has entered into a Credit Agreement in <br />connection with an issue of Parity Debt, payments due under any such Credit Agreement <br />(other than payments for fees and expenses) from either the City or the provider of a Credit <br />Agreement shall be included in such calculation, except to the extent that the payments are <br />already taken into account under clauses (1) through (6) above and any payments otherwise <br />included under clauses (1) through (6) above which are to be replaced by payments under <br />such a Credit Agreement, from either the City or the provider under a Credit Agreement, <br />shall be excluded from such calculation. <br />"Authorized Representative" means the City Manager, Assistant City Manager/Finance <br />Director or such other individuals so designated by the City to perform the duties of an Authorized <br />Representative under this Master Ordinance. <br />"Bond Proceeds Account" has the meaning assigned to that term in Section 3(d) hereof. <br />"Certified Public Accountant" means a certified public accountant or firm or corporation of <br />certified public accountants, selected by the City, which in the case of an individual is not a member <br />of the City Council or an employee of the City, and in the case of a firm or corporation does not <br />have a partner, director, officer, or employee who is a member of the City or a director, officer, or <br />employee of the City. <br />"Chief Financial Officer" means the Assistant City Manager /Finance Director of the City or <br />such other officer or employee of the City or such other individual so designated by the City to <br />perform the duties of Chief Financial Officer under this Master Ordinance. <br />"City" means the City of San Marcos, Texas. <br />"Code" means the Internal Revenue Code of 1986, as amended, and the rulings, regulations, <br />and procedures (including temporary, proposed, and final regulations and procedures) promulgated <br />thereunder. <br />"Credit Agreement" means, collectively, a loan agreement, revolving credit agreement, <br />agreement establishing a line of credit, letter of credit, reimbursement agreement, insurance contract, <br />commitments to purchase Debt, purchase or sale agreements, interest rate swap, cap and /or floor <br />agreement or commitment, or other contract or agreement authorized, recognized, and approved by <br />the City as a Credit Agreement in connection with the authorization, issuance, sale, resale, security, <br />exchange, payment, purchase, remarketing, or redemption of Debt, the interest on Debt, or both. <br />SanMARCOS \ElectricUtilSysRevBonds \2013: MasterOrdinance A -3 <br />