Fin Flashcards
1
Q
nr of shares from conversion
A
par value of bond/conversion price
2
Q
total new shares
A
shares *. nr of bonds
3
Q
share premium
A
conversion price - par value of share
4
Q
increase in shar epremium reserve
A
total new shares * share premium
5
Q
effective credit peiod
A
total credit period - discount period
6
Q
cost per period
A
discount/net amount * 100%
7
Q
yearly cost percentage
A
(12/effective period)* cost per period
8
Q
conversion value
A
(par value of bond/converison price)* market value per share
9
Q
long-term liabilities
A
bond loan + subordinated loan
10
Q
short-term liabilities
A
bond loan+subordinated loan
11
Q
interest costs
A
rate * principal *time period
12
Q
provision for income tax
A
net profit before tax * tax rate