Related Types of Equity-linked Securities

1/25/02

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Related Types of Equity-linked Securities

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Convertible preferred stock

Summary Term Sheet/Structure - Microsoft 2.75% Convertible Exchangeable Preferred

Convertibility: Not before maturity (European style option) Hard Call: Non call life = 3.0 years (12/15/1999) Maturity: 12/15/1999 Maturity Settlement: Paid in stock and/or cash based on 20-trading day MSFT average close ending 2-trading days prior to maturity date. 1. If $79.875 <= MSFT <= $102.24, investor gets 1.0 share of MSFT or the cash equivalent. 2. If MSFT<= $79.875, investor gets the number of MSFT shares equivalent to $79.875 or the cash equivalent. 3. If MSFT >= $102.24, investor gets the number of MSFT shares equivalent in value to $102.24 or the cash equivalent.

Exchangeability: Into MSFT 2.75% Convertible Notes due 1999 beginning 3/15/97 on any dividend date. Terms essentially are identical to MSFT 2.75% Cvt. Pfd. except for certain maturity settlement features (see below). Maturity Settlement (bond): Differs from MSFT 2.75% Cvt Pfd. in three respects: 1. Investors must elect conversion option or bond automatically will be redeemed for $79.875. 2. Investors receive an additional $0.40/share if they elect to convert at maturity. 3. If settle in stock, investors get the number of shares equal to 99.5% of the maturity settlement value.

Valuation of MSFT 2.5% Convertible Exchangeable Preferred

Convertible stock notes

Example

Mandatory convertibles

PERCS- preferred equity redemption cumulative stock

RJR Nabisco Holdings 9.25% due 1997 (PERCS) Risk/Reward Table

Equity-linked securities (ELK)

Debt Exchangeable for Common stock, DEC

Convertible monthly income preferred stock

Author: Yue-Kuen Kwok

Email: maykwok@ust.hk

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