Answered>Order 2160

Please I need answer the questions below, more information is attached

1. Is the host contract more akin to a debt or equity instrument for the purpose of analyzing the embedded features in the Series B Preferred Stock? 

2. Should the Company separate the Conversion Option feature in the Series B Preferred Stock from the host contract and account for it as a derivative instrument? 

3. Should the Company separate the Redemption Option in the Series B Preferred Stock from the host contract and account for it as a derivative instrument? 

4. Would your answer to Questions 2 or 3 change if the Company was a private company and its common stock was not publicly traded?