medium · Investment Banking

Which of the following describes the 'If-Converted' method for treating in-the-money convertible bonds in an enterprise value calculation?

  1. Only include the interest payments as a debt-like obligation in the bridge
  2. Assume the bond is converted into equity, add the resulting shares to the diluted count, and exclude the bond's principal from total debt
  3. Treat the bond as debt, but add the value of the conversion option to the equity value
  4. Subtract the bond's face value from the cash balance to reflect the future repayment

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