SLCG Economic Consulting's Logo

GS Finance Issued $8,037,500 Contingent Income Auto-Callable Securities
April, 2025

$8,037,500 Contingent Income Auto-Callable Securities Based on the Performance of the Common Stock of Moderna, Inc. due November 14, 2024, priced on November 10, 2021, were issued by GS Finance Corp. The pricing supplement for this note (CUSIP: 36261U721) can be found here.

The notes had a $10 face value and paid a quarterly coupon of $0.2625, so long as the notes had not been called and and Moderna all closed above 50% of their November 10, 2021 closing prices on a determination date. If and Moderna closed below 50% of their November 10, 2021 closing prices on a determination date, the notes did not pay a coupon.

If not previously called, at maturity, the notes returned $10 in principal if and Moderna all closed on the final determination date on November 11, 2024 and above 50% of their November 10, 2021 closing prices. If on November 11, 2024 and Moderna closed below 50% of their November 10, 2021 closing prices, the notes paid reduced principal euqal to $10 multiplied by the lowest ratio of and Moderna November 11, 2024 closing prices to their November 10, 2021 closing prices.

The notes have matured. They paid four coupons totaling $1.8375 and $1.87 repayment per $10 note. Investors thus suffered capital losses of $8.13 and net losses of $6.30. In the aggregate, investors in this note suffered $6,536,788 in capital losses and $5,059,897 in net losses. See Table 1 and Figure 1.

Table 1



Figure 1




SLCG estimated these losses based on publicly available information. The issuer ultimately determines the amounts paid which may differ from our estimates. Our reference to capital loss and net loss does not imply SLCG's view of how these losses are treated for tax purposes.


If you have questions about this post, please contact SLCG for an initial consultation or email us at info@SLCG.com.

SLCG Economic Consulting, LLC

Established in 2000, SLCG Economic Consulting ("SLCG") specializes in providing finance, economics, and investment management consulting, as well as expert witness services to law firms, banks, brokerage firms, and individuals involved in complex litigation. Our team comprises predominantly PhD and MA-level professionals with diverse backgrounds in academia, industry, and government, many of whom have testified in state and federal courts as well as various arbitration forums.

SLCG is a wholly owned subsidiary of McCann Yan Holdings, Inc., a Virginia incorporated company based in Northern Virginia.