What was the nature of the 6th debenture? According to CPC 39 - Financial Instruments: Presentation, the 6th debenture was accounted for as a comp...
What was the nature of the 6th debenture?
According to CPC 39 - Financial Instruments: Presentation, the 6th debenture was accounted for as a composite (hybrid) instrument, with the present value of the interest until conversion recognized as a financial liability, and the accounting value of the equity instrument recorded by the net value, that is, the total value of the debentures deducted from the present value of the interest payable and the issuance costs of the title, recorded in the "Capital Reserve" account in Equity.
According to CPC 39 - Financial Instruments: Presentation, the 6th debenture was accounted for as a composite (hybrid) instrument, with the present value of the interest until conversion recognized as a financial liability, and the accounting value of the equity instrument recorded by the net value, that is, the total value of the debentures deducted from the present value of the interest payable and the issuance costs of the title, recorded in the "Capital Reserve" account in Equity.
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The nature of the 6th debenture, according to CPC 39 - Financial Instruments: Presentation, is that it is accounted for as a composite (hybrid) instrument. The present value of the interest until conversion is recognized as a financial liability, while the accounting value of the equity instrument is recorded as the net value. This means that the total value of the debentures is deducted from the present value of the interest payable and the issuance costs of the title. This net value is then recorded in the "Capital Reserve" account in Equity.
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