Bond with equity warrants
A bond with equity warrants is a bond that involves warrants. A bond with an equity warrant is sold on the primary market with its warrant attached. However, the two components have separate secondary markets. Bonds with equity warrants are loans with subscription rights, i.e. subscribers receive, in addition to principal and interest payments, the right to subscribe to the issuer's shares at a specified price and during a specified period. If the credit institution holds detached warrants, they are to be treated as shares and equity. They should not be reported in this category.
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Validity of the definition
- Valid until (31 December 2078)