On 1 January 2013 Dupont issued $6,000,000 6% convertible debt at par. The debt isconvertible at a premium of 10%, at the option of the holder, in four years’ time, on 31December 2016. The effective interest rate of the instrument has been calculated to be 12%.The present values $1 receivable at the end of each year, based on discount rates of 6%, 10%and 12% are:What will be the value of the debt in Dupont’s statement of financial position at 31December 2014?
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