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References in periodicals archive ?
For example, a contingent reduction in conversion price might be considered a contingent beneficial conversion feature under ASC 470-20, Debt (EITFs 98-5 and 00-27).
Upon conversion of the Series A preferred stock to common stock in January 2003, the remaining $3.5 million of unaccreted deemed dividend representing the balance of amounts attributed to common stock purchase warrants, beneficial conversion feature, and issuance costs related to the Series A preferred stock was fully accreted and recorded as a deemed dividend.
A beneficial conversion feature is a non-detachable conversion feature of either debt or preferred stock.
If the basic instrument is deemed to be conventional convertible debt, the reporting entity should apply APB 14, which requires an estimation of the fair value of the debt and warrants, and then a determination if a beneficial conversion feature exists pursuant to EITF 98-5, Accounting for Convertible Securities with Beneficial Conversion Features or Contingently Adjustable Conversion Ratios, and EITF 00-27, Application of Issue No.
EXHIBIT 4 Temporary Equity with Beneficial Conversion Feature
The preferred stock has a beneficial conversion feature with an intrinsic value of $1,250,000 because the shares are convertible into 1,250,000 common shares at a discount of $1 per share (the $5 market price, less the $4 conversion price).
Cash $1,000,000 Notes Payable $800,000 Additional Paid-in Capital $200,000 Second, the beneficial conversion feature is calculated:
With the conversion of preferred stock into common stock in September of 2000, the company incurred a $3,853,000 non-cash charge ($.45 per diluted share) for non-cash preferred stock dividends and accretion related to a beneficial conversion feature for the year ended December 31, 2000.