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When debt is issued at a discount, interest expense over the term of debt equals the cash interest pa Plus discount plus par value. ue. * Minus discount minus par value. Plus discount Minus discount. When purchasing a bond, the present value of the bond's expected net future cash inflows discounte interest provides what information about the bond? O Interest. Yield Par. Price. All of the following are defined as elements of an income statement except O Gains and losses. O Expenses 0 0 0 Revenues. Shareholders' equity. a A company's convertible debt securities are both a potential common stock and dilutive in determining ea What would be the effect of these securities on the calculation of basic earnings per share (BEPS) and dilut share (DEPS)? BEPS DEPS Increase Decrease O O O No effect Decrease Increase No effect Decrease Decrease