Convertible bonds（可轉換債券）是什么_2021年ACCA考試FM知識點
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【內容導航】
Convertible bonds 可轉換債券
【知識點】
Convertible bonds 可轉換債券
Convertible bonds 可轉換債券
Convertible bonds are fixed-rate bonds. The coupon rate of interest is lower than on similar conventional bonds. They give the bond holders the right (but not an obligation) to convert their bonds at a specified future date into new equity shares of the company, at a conversion rate(轉換率) that is also specified when the bonds are issued.
The conversion value and the conversion premium
The current market value of ordinary shares into which a bond may be converted is known as the conversion value.
The conversion value will be below the value of the bond at the date of issue, but will be expected to increase as the date for conversion approaches on the assumption that a company's shares ought to increase in market value over time.
Conversion value = Conversion ratio × market price per share
Conversion premium = Current market value – current conversion value
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注：以上內容來自Echo老師基礎班第23講
(本文為東奧會計在線原創(chuàng)文章,，僅供考生學習使用，禁止任何形式的轉載)
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