债券转换时如何结转以及股数的计算（How the bond is convertible and how many shares are calculated）.docVIP

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债券转换时如何结转以及股数的计算（How the bond is convertible and how many shares are calculated）.doc

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债券转换时如何结转以及股数的计算（How the bond is convertible and how many shares are calculated）

债券转换时如何结转以及股数的计算（How the bond is convertible and how many shares are calculated） 1. can Switching Company bonds be converted at book value or carry over at par? Should the amount of shares be calculated on face value or on the basis of book value? [] to answer issue of Switching Company bonds companies, Switching Company bond holdings will hold the right to exercise the conversion, convert the bonds into stocks, should according to the balance of the Switching Company bonds, debit bonds payable -- Switching Company bonds (par value, the interest rate adjustment), according to the equity component of the amount, debit capital reserve - other capital reserve subjects, total stock value and stock value according to the number of shares converted, credited to the capital stock account, according to the difference of credit capital surplus -- equity premium, not as a part of the foot switch, should also be credited to bank deposit and cash etc. subjects. In the calculation of the number of shares transfer, pay attention to the requirements of the subject, if the subject requirements is the basis for conversion to the nominal value of the bond is given, such as 10 yuan per par for 1 shares and other similar conditions, the total par value per share divided by 10 and multiplied by the surface is calculated when it should be in the convertible bond value can be calculated the amount of equity. If the terms of the subject are not clearly stated, we calculate the amount of shares on the basis of book value. The meaning of the payable interest payable together with the principal: Accrued interest payments for the conversion is no longer needed, it should be transferred to the amount of interest payable, but whether it is necessary to consider the amount of interest payable calculated conversion number, to see the title of the known conditions. 2., enterprises can handle the relevant costs of Switching Company bonds The Switching Company issued bonds issued shall be the fair va