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11 On 1 October 2013, Bertrand issued $10 million convertible loan notes which carry a nominal interest (coupon) rate of 5% per annum. The loan notes are redeemable on 30 September 2016 at par for cash or can be exchanged for equity shares. A similar loan note, without the conversion option, would have required Bertrand to pay an interest rate of 8%.
The present value of $1 receivable at the end of each year, based on discount rates of 5% and 8%, can be taken as:
5% 8%
End of year 1 0·95 0·93
2 0·91 0·86
3 0·86 0·79
How would the convertible loan appear in Bertrand’s statement of financial position on initial recognition (1 October 2013)?
Equity Non-current liability
$’000 $’000
A 810 9,190
B nil 10,000
C 10,000 nil
D 40 9,960
答案：C
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