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BondTerrier 



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conheady@telfer.uottawa.ca 










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For accounting for nonconvertible bond liability lifecycle events, see: 
bondbeagle.com 





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bondlabrador.com 





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BondTerrier deals with: 









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· Straightline or effectiveinterestrate amortization of the discount/premium. 



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· The application of the book value (required by IFRS) and market value methods upon conversion of the bonds. 



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BondTerrier does not deal with: 









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· Accounting for nonconvertible bond liability lifecycle events: see 
bondbeagle.com 




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bondlabrador.com 




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· Defeasance. 





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· Serial bonds. 









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· Troubled debt restructuring: see 
bomode.telfer.uottawa.ca/tdr/tdr_sheet.aspx 






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Constraints: 










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· 1, 2 or 4 interest payments, in cash, per year. 




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· Assumes issuance, call, and conversion occur on interest payment anniversary dates. 




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· Ignores bond issuance costs. 




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· The stated (coupon) interest rate must be >= 0%. The yield, if known, must be > 0%. 




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· Assumes interest payments occur on either the first or the last day of a month. 




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· Percent of bonds converted: 0% to 100%. 




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· Percent of bonds called: 0% to 100%. 




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· Call price as a % of face value must be > 0%. 




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· Maximum of one conversion event during the bond's lifecycle. 




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· Maximum of one issuercall event during the bond's lifecycle. 




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· Number of decimal places for the present value calculations: 3, 4, 5, 6, 7 or 8. 




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· The amortization table displays a maximum of 40 interest payment periods. 




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BondTerrier output: 









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BondTerrier (c) Brian A. Conheady. All Rights Reserved. 






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