In its attempt to reflect the true economic value of net-share settle convertibles, FASB is treating the instrument as debt and equity. Instead of only accounting for a percentage of the convertible ...

HEALWELL has completed the convertible debt tranche of its previously announced upsized $55 million bought deal financing, issuing subscription receipts for $30 million in convertible debentures. The ...

after accounting for the original issue discount on the Convertible Debentures. Each Debenture Subscription Receipt will entitle the holder thereof to receive, upon satisfaction of the Release ...