Fundamentals of Finance: Convertible Notes Essay

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Among the many companies that have been listed with the Australian Security Exchange are those that have invested in ordinary shares, preference shares as well as those who have issued convertible notes. Among these is Suncorp-Meta way Limited, a company whose Australian Security Exchange code is SBK. The company enlisted in the Australian Security Exchange on 7th July 1988. Suncorp Group deals with insurance and banking services (Suncorp, 2012). These services are divided amongst five businesses namely: Suncorp Bank, Suncorp Life, Personal Insurance, Commercial Insurance, and Vero New Zealand, all of which are incorporated in the group (Bond, & Meghir, 1994).

An example of a company, whose securities are ordinary shares, is Country Road Limited. The company was officially listed in the Australian Security Exchange on 2nd July 1987. It was issued with the code, CTY. The company is mainly a retailer in the textile and clothing industry. It is rooted in Australia and therefore its major market is that of the citizens in Australia. However, the company also exports its merchandise to various regions in the world. They make deliveries of orders to consumers internationally. Being enlisted in the Australian Security Exchange provides a good platform for potential investors to take up the responsibility of funding the institution and hence large economies of scale are enjoyed. These, in turn, translate to more profits.

Convertible notes are also issued and traded in the Australian Security Exchange by companies such as Beacon Hill Resources Plc. It carries the code BHU in the Australian Security Exchange. The company engages in activities that deal with the production of steel. Most of its undertakings are usually short-term contracts. Some of the current projects include the Minas Moatize Coal Project in Mozambique and the Arthur River Magnetize Project in Australia. The share price in the Australian Security Exchange is 0.20. The company has also been listed on the London Stock Exchange.

While trading securities, the interaction between buyers and sellers, prompts expenditure by both parties. These costs are either explicit/direct or implicit/indirect. A direct cost incurred by an investor who is either buying or selling securities is that of remunerating the stock brokers. In most cases, the buyer and seller are unaware of each other’s activities and they, therefore, need a broker to link them up. These brokers have to be paid. These payments are especially in terms of commissions (Charles, 1999). Spreads are also incurred. This occurs in cases where there exists a market maker in a dealer market. Spreads refer to the difference that will be formed between the price which a dealer pays for security and that price in which the same security will be sold (Charles, 1999).

There are also levies imposed by the government and capital market regulatory bodies. Taxes are a good example of levies imposed on an investor by the government. The money acts as revenue for the government as well as a regulatory measure in the industry. Other regulatory bodies also are involved in the imposition of levies such as registration fees and also stamp duties. These are mainly for the purpose of regulation of activities in the buying and selling of securities. They enhance credibility by ensuring the legality of any business conducted. The fees also act as a source of revenue for such organizations (Liaw, 2009).

Another explicit cost is that of advertisement. In cases where brokers are absent, it is the duty of the seller to ensure that the buyer is fully informed about his intentions. The buyer, therefore, has to advertise to get the message to prospective buyers.

In case of dissolution of a company due to bankruptcy, investors are always likely to lose. Ordinary shareholders are the most likely to lose. This is because, though they enjoy voting rights, their dividends are those of the preference shareholders are paid. The preference shares are given first. In case of dissolution of a company, the par value of the preference shares is first settled (Hayashi and Fumio, 1982). These shareholders are given priority even though they do not enjoy privileges such as voting. In case of dissolution, they are entitled to the first priority over the assets of the company they had invested in. These terms are stipulated in the Certificate of Designation. The priority of always being the first by preference shareholders is however negotiable. In case of bankruptcy, and hence dissolution, the company’s liabilities are to be paid but when the asset is not adequate enough for liquidation, the court may chip into the device the way in which all the shareholders will be compensated proportionately (Charles, 1999).

Convertible notes on the other hand are treated similarly to ordinary shares. This is because they are bonds that are held for the purpose of conversion to common stock ( Drinkard, 2009). Convertible note holders are therefore to be compensated after the preference shares’ par value has been settled in the case of bankruptcy of the company they are invested in. they however outdo the ordinary shares in that they are hybrid in nature ( Drinkard, 2009).

References

Bond, S., & Meghir, C., (1994). Dynamic Investment Models and the Firm’s Financial Policy, Review of Economic Studies, Wiley Blackwell, vol. 61(2), pages 197-222.

Charles H., (1999). Fundamentals of finance. Macroeconomics Annual 1998, volume 13, pages 223-274 National Bureau of Economic Research.

Drinkard, T., (2009). A Primer On Preferred Stocks., Investopedia “Introduction to Canadian Convertible Debentures”. Voya Vasiljevic, ScotiaMcLeod. March 13, 2009.

Hayashi, Fumio, (1982). “Tobin’s Marginal q and Average q: A Neoclassical Interpretation,” Econometrica, Econometric Society, vol. 50(1), pages 213-24.

Liaw, K.T., (2009). Investment Banking and Investment Opportunities in China: A Comprehensive Securities Study. Web.

Suncorp Group, 2012. Company Overview. Web.

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