When an entity extinguishes a convertible instrument before maturity through an early redemption or
repurchase in which the original conversion privileges are unchanged, the entity allocates the consideration
paid and any transaction costs for the repurchase or redemption to the liability and equity components of the
instrument at the date of the transaction. The method used in allocating the consideration paid and transaction
costs to the separate components is consistent with that used in the original allocation to the separate
components of the proceeds received by the entity when the convertible instrument was issued, in accordance
with paragraphs 28–32.