公开(公告)号：US07987129B2

公开(公告)日：2011-07-26

申请号：US10064745

申请日：2002-08-12

申请人： James R. Birle, Jr. ,  David K. Dolan ,  Jeffrey N. Edwards ,  Yonathan Epelbaum ,  Frederick J. Fiddle ,  Emerson P. Jones ,  Stuart C. Kaperst ,  Todd K. Kaplan ,  Daniel Y. Kerstein ,  Dragomir K. Kolev ,  Richard P. Luciano ,  Thomas H. Patrick, Jr. ,  Paul A. Pepe ,  Eric Steifman ,  Russell L. Stein ,  Brennan J. Warble ,  Richard J. Green ,  Robert A. Rudnick ,  Frank R. Strong

发明人： James R. Birle, Jr. ,  David K. Dolan ,  Jeffrey N. Edwards ,  Yonathan Epelbaum ,  Frederick J. Fiddle ,  Emerson P. Jones ,  Stuart C. Kaperst ,  Todd K. Kaplan ,  Daniel Y. Kerstein ,  Dragomir K. Kolev ,  Richard P. Luciano ,  Thomas H. Patrick, Jr. ,  Paul A. Pepe ,  Eric Steifman ,  Russell L. Stein ,  Brennan J. Warble ,  Richard J. Green ,  Robert A. Rudnick ,  Frank R. Strong

IPC分类号： G06Q40/00

CPC分类号： G06Q40/04 ,  G06Q20/102 ,  G06Q40/00 ,  G06Q40/06

摘要： A convertible financial instrument provides incentives to holders to keep the instruments outstanding so that issuers maintain flexibility and control over the maturity date of the instrument and the manner in which it is settled. The instrument may provide issuers with the ability to deduct an amount for tax purposes that approximates the true economic cost of the financial instrument. The instrument may contain a provision calling for contingent payments (which may include, for example, contingent interest, preferred distributions, contingent principal, dividends, and other pay-outs) to the holder in some circumstances, which may be based on formulae calculations. For example, this may occur when the trading value of the convertible instrument exceeds a pre-determined value such as, for example, a certain percentage of the accreted value of the convertible instrument, or, for example, another circumstance that may trigger a contingent payment may be when the price of another financial instrument (e.g., the underlying security, the reference security, etc.) is below, higher than, or equal to a pre-determined value.

摘要翻译： 可转换金融工具为持有人保留未偿付工具提供激励，使发行人保持对文书到期日的灵活性和控制权及其解决方式。 该文书可能为发行人提供扣除金融工具实际经济成本的税款用途的能力。 在某些情况下，该文书可能包含一项要求支付（包括或有利益，优先分配，或有负债，股息和其他支出）的条款，这可能是基于公式计算的。 例如，当可换股票据的交易价值超过预定价值，例如可换股票据的累计价值的一定百分比时，或者例如可能触发特遣队的另一种情况 付款可能是另一个金融工具的价格（例如，基础证券，参考证券等）低于，高于或等于预定价值时。

公开(公告)号：US07219079B2

公开(公告)日：2007-05-15

申请号：US10476705

申请日：2002-08-12

申请人： James R. Birle, Jr. ,  David K Dolan ,  Jeffrey N. Edwards ,  Yonathan Epelbaum ,  Frederick J. Fiddle ,  Emerson P. Jones ,  Stuart C. Kaperst ,  Todd K. Kaplan ,  Daniel Y. Kerstein ,  Dragomir Kolev ,  Richard P. Luciano ,  Thomas H. Patrick, Jr. ,  Paul A. Pepe ,  Eric Steifman ,  Russell L. Stein ,  Brennan J. Warble ,  Richard J. Green ,  Robert A Rudnick ,  Frank R Strong

发明人： James R. Birle, Jr. ,  David K Dolan ,  Jeffrey N. Edwards ,  Yonathan Epelbaum ,  Frederick J. Fiddle ,  Emerson P. Jones ,  Stuart C. Kaperst ,  Todd K. Kaplan ,  Daniel Y. Kerstein ,  Dragomir Kolev ,  Richard P. Luciano ,  Thomas H. Patrick, Jr. ,  Paul A. Pepe ,  Eric Steifman ,  Russell L. Stein ,  Brennan J. Warble ,  Richard J. Green ,  Robert A Rudnick ,  Frank R Strong

IPC分类号： G06Q40/00

CPC分类号： G06Q40/04 ,  G06Q20/102 ,  G06Q40/00 ,  G06Q40/06 ,  G06Q40/10 ,  G06Q40/12

摘要： A convertible financial instrument provides incentives to holders to keep the instruments outstanding so that issuers maintain flexibility and control over the maturity date of the instrument and the manner in which it is settled. The instrument may provide issuers with the ability to deduct an amount for tax purposes that approximates the true economic cost of the financial instrument. The instrument may contain a provision calling for contingent payments (which may include, for example, contingent interest, preferred distributions, contingent principal, dividends, and other pay-outs) to the holder in some circumstances, which may be based on formulae calculations. For example, this may occur when the trading value of the convertible instrument exceeds a predetermined value such as, for example, a certain percentage of the accredited value of the convertible instrument, or, for example, another circumstance that may trigger a contingent payment may be when the price of another financial instrument (e.g., the underlying security, the reference security, etc.) is below, higher than, or equal to a pre-determined value.

摘要翻译： 可转换金融工具为持有人保留未偿付工具提供激励，使发行人保持对文书到期日的灵活性和控制权及其解决方式。 该文书可能为发行人提供扣除金融工具实际经济成本的税款用途的能力。 在某些情况下，该文书可能包含一项要求支付（包括或有利益，优先分配，或有负债，股息和其他支出）的条款，这可能是基于公式计算的。 例如，当可换股票据的交易价值超过预定值，例如可换股票据的认可价值的一定百分比，或者例如可能触发或有支付的另一种情况时，可能会出现这种情况 当另一个金融工具的价格（例如，基础证券，参考证券等）低于，高于或等于预定价值时。