开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)|3.2.5(安卓)APP下载

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。

----------------------------------------------
加油吧,让我们一起遇见更好的自己!

  • 1

    回答
  • 2

    关注
  • 491

    浏览
相关问题

NO.PZ2018120301000013 问题如下 Serenais a risk management specialist with Liability Protection Aisors. Trey, CFOof Kiest Manufacturing, enlists Serena’s help with three projects. Thefirst projeis to fease some of Kiest’s existing fixerate bon tharematuring in eaof the next three years. The bon have no call or putprovisions anpinterest annually. Exhibit 1 presents the paymentschele for the bon.Basen Exhibit 1, Kiest’s liabilities woulclassifieas: A.Type I liability B.Type II liability C.Type III liability CorreAnswer: is correct. Type I liabilities have cash outlays with known amounts antiming. The tes anamounts of Kiest’s liabilities are known; therefore, they woulclassifieType I liabilities. 看表格不是,时间确定(每年底)+金额不确定吗?所以应该是Type 3吗?能一下吗?

2022-12-06 18:29 1 · 回答

NO.PZ2018120301000013 问题如下 Serenais a risk management specialist with Liability Protection Aisors. Trey, CFOof Kiest Manufacturing, enlists Serena’s help with three projects. Thefirst projeis to fease some of Kiest’s existing fixerate bon tharematuring in eaof the next three years. The bon have no call or putprovisions anpinterest annually. Exhibit 1 presents the paymentschele for the bon.Basen Exhibit 1, Kiest’s liabilities woulclassifieas: A.Type I liability B.Type II liability C.Type III liability CorreAnswer: is correct. Type I liabilities have cash outlays with known amounts antiming. The tes anamounts of Kiest’s liabilities are known; therefore, they woulclassifieType I liabilities. 老师,怎么理解这句话呢?The first projeis to fease some of Kiest’s existing fixerate bon thare maturing in eaof the next three years.

2022-06-14 20:42 1 · 回答