TERMIUM Plus®

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EMISSION DEBENTURES CONVERTIBLES [1 record]

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Record 1 1991-10-28

English

Subject field(s)
  • Stock Exchange
CONT

In the case of a convertible debenture issue, an adjustment would have to be made to the interest, which would no longer have to be paid after conversion, to allow for the tax. This adjustment is necessary because interest charges are deducted before tax and earnings are an after tax figure.

French

Domaine(s)
  • Bourse
CONT

Dans le cas d'une émission de débentures convertibles, il faudrait faire un redressement pour l'intérêt car la compagnie n'aurait plus à le payer après la conversion, et tenir compte des impôts. Ce redressement est nécessaire car les frais d'intérêts sont déduits avant impôts alors que le bénéfice se calcule après impôts.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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