Assertion: convertible bond's feature | /r/HasProperty | indexed to looks
Facets:
value: at the settlement provisions
type: OTHER
Source sentences:
text: The second criteria for determining whether an embedded derivative feature is indexed to the entity’s own stock looks at the settlement provisions; specifically, the settlement amount must be equal to the difference between the fair value of a fixed number of its shares and a fixed monetary amount or a fixed amount of debt (ASC 815-40-15-7C and 7I).