medium · Investment Banking

How does Net Share Settlement (NSS) differ from full physical conversion in the calculation of diluted shares?

  1. NSS assumes the interest expense is added back to Net Income as in the if-converted method.
  2. In NSS, only the 'spread' value above the conversion price is settled in shares, while the principal is settled in cash.
  3. In NSS, the entire principal is settled in shares, but at the current market price rather than the conversion price.
  4. In NSS, shares are only issued if the bond is out-of-the-money.

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