Assertion: convertible bond | /r/HasProperty | debt
Facets:
value: for federal income tax purposes
type: PURPOSE
value: for a corporation
type: TRANSITIVE-OBJECT
value: from a regulatory point of view
type: OTHER
value: like other bonds
type: OTHER
value: with an embedded option
type: OTHER
Source sentences:
text: Step by Step Accounting for Convertible Bond (Debt)
text: Convertible bonds are debt instruments with an embedded option that allows bondholders to convert their debt into stock (equity) at some point, depending on certain conditions like the share price.
text: A convertible bond (or preferred share) is a hybrid security, part debt and part equity.
text: Definition: A convertible bond is a debt instrument that the bondholder can trade in to the issuing corporation for a specific number of its common stock shares.
text: Like other bonds, convertible bonds are considered debt.
text: In China, equity offerings are subject to a complex and time-consuming regulatory approval process, whereas convertible bonds are treated more as debt from a regulatory point of view.
text: A convertible bond is a debt that may be converted into a predetermined amount of the underlying company's equity at certain times during the bond's life, usually at the discretion of the bondholder.
text: The eight factors the IRS considered important in any review of whether a convertible bond was debt or equity for federal income tax purposes are as follows:
text: 83-98, 1983-2 C.B. 40 (1983) that convertibility is an important factor to consider and is integrally related to whether a convertible bond is debt or equity.
text: The first theme, the intent of the parties, relates to factors (7) and (8) of Notice 94-47 and is the weakest of the three in indicating whether a convertible bond is debt or equity; the US Court of Appeals for the Fifth Circuit has held, for instance, that a mere showing that the parties’ had a particular subjective intent or had placed a particular label on the bond is insufficient since both are just self-serving declarations.
text: To prevent abuse of the instrument, however, Congress and the IRS together have detailed nine factors to be used in reviewing whether a convertible bond is debt or equity for federal income tax purposes.
text: Convertible bonds are debt instruments that can be converted into a predetermined number of equity shares during the life of the bond.
text: Convertible bonds are debt instruments that can be converted into a predetermined number of equity shares during the life of the bond.
text: Whereas convertible bonds are debt instruments for a corporation, preferreds are considered equity.
text: A convertible bond (or preferred share) is a hybrid security, part debt and part equity.
text: Recall that a convertible bond (or preferred share) is a hybrid security, part debt, and part equity.
text: A convertible bond is a debt instrument issued by a company that can be exchanged for shares of that company’s common stock.