Definitions for "Common Stock Equivalents"
Debt and/or equity type securities capable of subs... Add a comment
Convertible preferred stock plus convertible bonds, stock options, and warrants.
Debt and/or equity type securities capable of subscription, exchange, or conversion into common stock of the company. Convertible bonds and convertible preferred stock may be so classified if, at the time of issuance, the rate of return based upon market price is less than 66 2/3 percent of the concurrent bank prime interest rate.