Assertion: debt instrument's issue price | /r/HasProperty | treated as projected payment
Facets:
value: at the time of the conversion
type: TEMPORAL
Source sentences:
text: Accordingly, if the value of the stock is less than the adjusted issue price of the Debenture at the time of conversion (which, as discussed above, should be treated as the projected payment at the time of the conversion), the Company should recognize income (or an offset to interest expense) in the amount of the shortfall.64