Convertible Notes Classification
If your financial year ends on 30 June, these changes could impact the current vs non-current classification of your convertible notes this reporting season.
In this short video, we break down:
- ✅ The impact of the equity settlement features on classification
- ✅ What happens when conversion involves a variable number of shares
- ✅ Why some five-year notes might now be current liabilities
- ✅ Key features that often trigger a liability classification
🔍 Don’t risk misclassification — especially with instruments like foreign-denominated notes or those where conversion depends on a variable share price.
🧾 Make sure your 30 June 2025 financials are compliant and complete.