Equity transaction analysis: warrants/convertibles classification

Analyze the equity-linked instrument for accounting classification under {framework}.

Inputs:
- Instrument type (warrant/convertible/SAFE): {instrument_type}
- Key terms (settlement, anti-dilution, price resets): {key_terms}
- Cap table context: {cap_table_context}
- Issuance date and proceeds: {issuance_details}
- Any modifications since issuance: {modifications}

Output:
1) Key term summary and decision points.
2) Likely classification outcomes (equity vs liability; bifurcation) with rationale and assumptions.
3) Measurement approach outline (fair value, amortized cost) and data needs.
4) Journal entries at issuance and subsequent measurement (template).
5) Disclosure checklist.

Flag where specialist valuation support is required.