Baxter International – US071813CL19
The evidence I’ve located defines these as notes/bonds. On that basis, the instruments would fall under the definition of a ‘security’ for ISA purposes. The ISA criteria for securities is that the security itself or the shares in the issuing company are either listed on a recognised stock exchange or admitted to trading on a recognised stock exchange in the EEA including the UK.
So, I can’t see any evidence the security is traded/listed but there is a third possibility, if they have ordinary share capital, so if the shares in the issuing company (Baxter International – US0718131099) are listed on a recognised stock exchange or admitted to trading on a recognised stock exchange in the EEA including the UK, the bond will be ISA qualifying.
The ordinary shares in Baxter International are traded on various German Stock Exchanges (see link below) meaning both the ordinary shares and this bond/notes will qualify for ISA Inclusion.
Baxter International (BAX) Stock Price Quote (cbonds.com)
Baxter International Inc. Equity | 853815 | US0718131099 | Share Price (boerse-frankfurt.de)