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OCPS: Debt or Equity Classification? by MARTINA FATHINATHAN MANI is a document available to read on EtoBox.
Optionally convertible preference shares (OCPS) have characteristics of both debt and equity. They are treated as debt for foreign exchange rules due to their optional conversion feature, but Indian law considers redemption features. OCPS may be considered debt under foreign exchange rules if they have optional conversion or redemption provisions.
- Author
- MARTINA FATHINATHAN MANI
- Language
- EN