The term exchanged in section 3(a)(9) (sec. 202(c), 48 Stat. 906; 15 U.S.C. 77c(9)) shall be deemed to include the issuance of a in consideration of the surrender, by the existing holders of the , of outstanding securities of the , notwithstanding the fact that the surrender of the outstanding securities may be required by the terms of the of exchange to be accompanied by such payment in cash by the holder as may be necessary to effect an equitable adjustment, in respect of dividends or interest paid or payable on the securities involved in the exchange, as between such holder and other holders of the same class accepting the offer of exchange.