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.