Subparagraph (SX 210. Total liabilities and stockholders’ equity No shares issued and outstanding.Ĭommon stock: $0.0001 par value - 1,400,000,000 shares authorized 629,522,605 and 622,602,815 shares issued and outstanding at March 31, 2023 and December 31, 2022, respectively. Preferred stock: $0.0001 par value - 100,000,000 shares authorized. Operating lease liabilities, net of current portion CONSOLIDATED STATEMENTS OF CASH FLOWS RADIANT SYSTEMS, INC. Operating lease liabilities, current portion Prepaid expenses and other current assets The preferred stock host would only be decreased to the extent of previous accretion.Total cash, cash equivalents and short-term investments The accretion amount is then determined by computing the period-end recorded value of the preferred stock host to the beginning-of-period recorded value. (Used in) Investing Activities Abstract Cash flows from investing activities. Except as noted below, the period-end recorded value of the preferred stock host would then be determined by subtracting the fair value of the separated conversion from the redemption value of the preferred stock. Additional Paid-in Capital Member Additional Paid-in Capital Member. In determining the appropriate amount of accretion, FG Corp would first measure the fair value of the separated conversion option, recording the changes in that fair value through earnings. give the holder the right but not the obligation to purchase new things at a later date ay a set price called the exercise/strike price. This is because, in the event of redemption of the preferred stock, both the preferred stock host and the separated conversion option would be redeemed. Transfers and servicing of financial assetsĪlthough there is no direct guidance that addresses the question, we believe that the recorded value of the separated conversion option should be considered when determining the amount of accretion pursuant to ASC 480-10-S99-3A15. Revenue from contracts with customers (ASC 606) The operating activities section is, in a sense, a catch-all category. From the debtor’s perspective, an exchange of debt instruments between or a modification of a debt instrument by a debtor and a creditor in a nontroubled debt situation is deemed to have been accomplished with debt instruments that are substantially different if the present value of the cash flows under the terms of the new debt instrument is at least 10 percent different from the present.

They include all other transactions not defined as noncapital financing, capital and related financing or investing activities. Transaction costs allocated to equity is 10 m 1.5 m or 8.5 m. A modification or an exchange affects the terms of an embedded conversion option, from which the change in the fair value of the embedded conversion option (calculated as the difference between the fair value of the embedded conversion option immediately before and after the modification or exchange) is at least 10 percent of the carrying amount of the original debt instrument immediately. Direct loan a lender makes a loan directly to the ESOP. There are three types of ESOP loans: Indirect loan a lender makes a loan to the company, the company then loans the proceeds to the ESOP. Loans and investments (post ASU 2016-13 and ASC 326) Cash flows from operating activities result from providing services and producing and delivering goods. The amount of transaction costs allocated to warrants would be 15 / 100 10 or 1.5 m. A leveraged ESOP borrows funds to purchase stock from either the company or existing shareholder (s). Investments in debt and equity securities (pre ASU 2016-13) Join us in person or online for three days of education and inspiration on all things infection prevention and control. The warrant liabilities are considered Level 3 liabilities on the fair value hierarchy as the determination of fair value includes various assumptions about of. Insurance contracts for insurance entities (pre ASU 2018-12) APIC 2023 Annual Conference & Exposition. Insurance contracts for insurance entities (post ASU 2018-12) IFRS and US GAAP: Similarities and differences Business combinations and noncontrolling interestsĮquity method investments and joint ventures

Apic warrants in cashflows