medium · Investment Banking

In a Net Share Settlement (NSS) scenario, what happens to the bond's principal on the Balance Sheet if the stock price is above the conversion price?

  1. It is reclassified to Additional Paid-In Capital (APIC).
  2. It remains classified as Long-Term Debt.
  3. It is treated as a non-controlling interest in the EV bridge.
  4. It is removed from the balance sheet and added to Retained Earnings.

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