1. The interest-bearing start date of convertible corporate bonds is the first day of issuance of convertible corporate bonds. The principle of interest calculation is "counting the first but not the last", that is, interest is calculated according to the "value date" and not according to the "maturity date"; When liabilities _ holdings expire, the accrued interest amount is from "value date" to "maturity date" (excluding maturity date). 2. Convertible corporate bonds should pay interest once every six months or once a year; The principal of unconverted bonds and the interest of the last installment shall be repaid within five working days after maturity. The specific interest payment time and rules shall be agreed by the issuer. 3. The method for handling the interest, dividends and the amount less than 65,438+0 shares in the year when convertible corporate bonds are converted into shares shall be agreed by the issuer. 4. The conversion price style is on or after the conversion application date, and before the conversion registration date, the conversion application shall be executed at the adjusted conversion price. 1. Bond conversion method 1. Using the book value method, the book value of the convertible bonds is regarded as the renewal value, and the conversion profit and loss are not recognized. Those who agree with this approach believe that the company cannot generate profits and losses due to the issuance of securities, and even if it does, it should be treated as (or offset) capital reserve or retained profits and losses. Furthermore, the purpose of issuing convertible bonds is to convert bonds into stocks. The issuance of shares and the conversion of bonds are a complete transaction, not two separate transactions, and profits and losses should not be recognized when converting shares. 2. Under the market price method, the value basis of the exchanged shares is the more reliable market price or the market price of the converted bonds, and the conversion gains and losses are confirmed. The reason why the market price method is adopted is because the bond conversion is an important stock activity of the company and the market price is quite reliable. According to the two information quality requirements of relevance and reliability, the conversion gains and losses should be confirmed separately. Furthermore, the market price method is also in line with the historical cost principle. Second, the trading rules of convertible corporate bonds in China. Transaction mode: T 1 transaction is implemented for convertible corporate bonds. The entrustment, transaction, custody, sub-custody and market disclosure of convertible corporate bonds shall be handled with reference to A shares. Trading quotation: convertible corporate bonds are quoted at the unit of face value of 65,438+000 yuan, traded at the unit of face value of 65,438+0000 yuan, settled in Zhang (that is, face value of 65,438+000 yuan), and the price fluctuation unit is 0.065,438+0 yuan. Trading time: the centralized opening time of convertible corporate bonds trading is the same as that of A shares. Transaction settlement: convertible corporate bonds are settled by T 1, and the transaction settlement is handled with reference to the current liquidation method of A shares. Termination of the transaction: the convertible corporate bonds will be terminated ten trading days before the end of the conversion period, and this Exchange will make an announcement one week before the termination. Transaction fee: Shenzhen Stock Exchange charges 0. 1‰ of the transaction amount to the buyers and sellers of convertible bonds. At the same time, the bond buyers and sellers must also pay the commission to the entrusted bond dealers, and the commission is calculated at 2‰ of the transaction amount. To sum up, bond issuance has become the best way for some enterprises to tide over the difficulties. For enterprises, the financing risk is smaller and everyone can benefit. Therefore, it is necessary for bond buyers to know when the interest payment date of convertible corporate bonds is. This can also maximize their own interests.