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附认股权证公司债券指公司债券附有认股权证,特有人依法享有在一定期间内按约定价格(执行价格)认购公司股票的权利,是债券加上认股权证的产品组合。附认股权证公司债券可以采用两种定价方式:一是认股权证与公司债券分别作价;二是两者一并作价,即发行公司债券附送认股权证。前者债券利率会高些、后者债券利率与可转债相当。
Attached to the warrants Bonds of corporate bonds are warrants attached to the corporate bonds, and the entitled persons are entitled to subscribe for the shares of the Company at agreed prices (strike prices) for a specified period of time according to law, and are the product portfolios of bonds plus warrants. Attached to the warrants corporate bonds can be used in two pricing methods: First, warrants and corporate bonds were priced; the second is the price together, that issued corporate bonds attached warrants. The former bond rate will be higher, the latter bond rate is comparable with convertible bonds.