Convertible Bonds: Overview | Practical Law
This Note examines the nature of convertible bonds and matters of specific concern with their issue, including some of the common features and structures of convertible bonds. In addition, this Note provides an overview of the advantages and disadvantages of convertible bond offerings and the tax and accounting implications of such bonds from the perspective of both the issuer and the investor. Issues to consider when drafting the indenture for the convertible bonds are also discussed in this Note.