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A B C D E F G H I J K L M
  1    BondTerrier
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  7    conheady@telfer.uottawa.ca
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  9    For accounting for non-convertible bond liability life-cycle events, see: bondbeagle.com
  10   bondlabrador.com
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  12   BondTerrier deals with:
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  14   ·        Straight-line or effective-interest-rate amortization of the discount/premium.
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  16   ·        The application of the book value (required by IFRS) and market value methods upon conversion of the bonds.
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  18   BondTerrier does not deal with:
  19   ·        Accounting for non-convertible bond liability life-cycle events: see bondbeagle.com
  20   bondlabrador.com
  21   ·        Defeasance.
  22   ·        Serial bonds.
  23   ·        Troubled debt restructuring: see bomode.telfer.uottawa.ca/tdr/tdr_sheet.aspx
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  26   Constraints:
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  32   ·        1, 2 or 4 interest payments, in cash, per year.
  33   ·        Assumes issuance, call, and conversion occur on interest payment anniversary dates.
  34   ·        Ignores bond issuance costs.
  35   ·        The stated (coupon) interest rate must be >= 0%. The yield, if known, must be > 0%.
  36   ·        Assumes interest payments occur on either the first or the last day of a month.
  37   ·        Percent of bonds converted: 0% to 100%.
  38   ·        Percent of bonds called: 0% to 100%.
  39   ·        Call price as a % of face value must be > 0%.
  40   ·        Maximum of one conversion event during the bond's life-cycle.
  41   ·        Maximum of one issuer-call event during the bond's life-cycle.
  42   ·        Number of decimal places for the present value calculations: 3, 4, 5, 6, 7 or 8.
  43   ·        The amortization table displays a maximum of 40 interest payment periods.
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  45   BondTerrier output:
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  52   BondTerrier (c) Brian A. Conheady. All Rights Reserved.
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