转债发行能节省财务费用.pdfVIP

“” BP BP 37 —— 1 A 100 5 5% 2% 105% A 100 100*2%*(P/A, 5%, 5)+100*(P/S, 5%, 5)=87.01 =± *A 100*5%=5 87.01*5%=4.35 A 3% 3% 1 100 100 —— 12.99