Susan Company issued 5,000 convertible bonds on January 1, 2006.  the bonds have a three-year term and are issued at 110 with a face value of P1,000 per bond.  Interest is payable annually in arrears at a nominal 6% interest rate.  Each bond is convertible at anytime up to maturing into 100 common shares with par value of P5.  When the bonds are issued, the prevailing market interest rate of similar debt instrument without conversion option is 9%.  Use two decimal points.     What is the equity component of the issuance of the convertible bonds on January 1, 2006?

FINANCIAL ACCOUNTING
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Chapter1: Financial Statements And Business Decisions
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Susan Company issued 5,000 convertible bonds on January 1, 2006.  the bonds have a three-year term and are issued at 110 with a face value of P1,000 per bond.  Interest is payable annually in arrears at a nominal 6% interest rate.  Each bond is convertible at anytime up to maturing into 100 common shares with par value of P5.  When the bonds are issued, the prevailing market interest rate of similar debt instrument without conversion option is 9%.  Use two decimal points. 

 

 What is the equity component of the issuance of the convertible bonds on January 1, 2006?

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