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liuwayyoung · 2022年04月04日

convertible bond是属于type2还是type4?

NO.PZ2018120301000013

问题如下:

Serena is a risk management specialist with Liability Protection Advisors. Trey, CFO of Kiest Manufacturing, enlists Serena’s help with three projects.

The first project is to defease some of Kiest’s existing fixed-rate bonds that are maturing in each of the next three years. The bonds have no call or put provisions and pay interest annually. Exhibit 1 presents the payment schedule for the bonds.


Based on Exhibit 1, Kiest’s liabilities would be classified as:

选项:

A.

Type I liability

B.

Type II liability

C.

Type III liability

解释:

Correct Answer: A

A is correct. Type I liabilities have cash outlays with known amounts and timing. The dates and amounts of Kiest’s liabilities are known; therefore, they would be classified as Type I liabilities.

convertible bond是属于type2还是type4?

1 个答案
已采纳答案

pzqa015 · 2022年04月04日

嗨,爱思考的PZer你好:


属于type 4

type4的定义是现金流金额和发生时间都不确定。

convertible bond可转债,在触发一定条件时,可以由投资人选择是否转股,如果全部转股,那么未来的负债支出是0,如果投资人部分转股,那么要根据投资人的转股情况决定未来的负债支出,所以,未来负债的发生时间和金额都是不确定的。

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