On May 1, 2021, GREEN Company issued ₱2,000,000, 5-year, 10% bonds for ₱2,300,000. Each ₱1,000 bond has two detachable warrants eligible for the purchase of one share of GREEN's ₱100 par ordinary share for ₱120. Without the warrants, the bonds are selling at a prevailing 9% rate of interest. The PV factor of an annuity of 9% for 5 periods is 3.89; the PV factor of 9% on the 5th year is .65. How much is the value of the equity instrument or the detachable warrants?

FINANCIAL ACCOUNTING
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Chapter1: Financial Statements And Business Decisions
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On May 1, 2021, GREEN Company issued ₱2,000,000, 5-year, 10% bonds for ₱2,300,000. Each ₱1,000 bond has two detachable warrants eligible for the purchase of one share of GREEN's ₱100 par ordinary share for ₱120. Without the warrants, the bonds are selling at a prevailing 9% rate of interest. The PV factor of an annuity of 9% for 5 periods is 3.89; the PV factor of 9% on the 5th year is .65. How much is the value of the equity instrument or the detachable warrants? 

 

a. ₱ 78,000

b. ₱ 300,000

c. ₱ 230,000

d. ₱ 222,000

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