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When a convertible bondholder converts their bonds into common stock, what happens to the following financial statement items?

A. Long-term debt (LT debt) - Increases.
B. Long-term debt (LT debt) - Decreases.
C. Common stock - Increases.
D. Common stock - Decreases.

1 Answer

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Final answer:

When a convertible bondholder converts their bonds into common stock, the long-term debt on the company's balance sheet decreases, and the common stock increases option (c), reflecting the shift from debt to equity.

Step-by-step explanation:

When a convertible bondholder converts their bonds into common stock, this impacts the company's financial statements in specific ways:

  • Long-term debt (LT debt) - Decreases because the convertible bonds are being turned into equity, which reduces the outstanding debt obligations.
  • Common stock - Increases as the convertible bonds are exchanged for new shares of common stock, increasing the number of shares outstanding.

A company might choose different methods to access financial capital, such as borrowing from a bank, issuing bonds, or issuing stock. Each method has its advantages and disadvantages, like maintaining control over operations when borrowing instead of being subject to shareholders when issuing stock.

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