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一、可转换债券的概念可转换债券是可转换公司债券的简称,又简称可转债。它是一种可以在特定时间、按特定条件转换为普通股票的特殊企业债券,通常具有较低的票面利率。从本质上讲,可转换债券是在发行公司债券的基础上,附加了一份期权,并允许购买人在规定的时间范围内将其购买的债券转换成指定公司的股票。二、可转换债券的基本要素可转换债券的基本要素是指构成可转换债券基本特征的必要因素,它们代表了可转换债券与一般债券的区别。
First, the concept of convertible bonds Convertible bonds is the abbreviation of convertible corporate bonds, also referred to as convertible bonds. It is a special corporate bond that can be converted into a common stock at a particular time and under certain conditions, usually with a lower coupon rate. Essentially, the convertible bonds are based on the issuance of corporate bonds, with an option attached to them and allowing the purchaser to convert the bonds they purchase into the shares of the designated company within the prescribed time frame. Second, the basic elements of convertible bonds The basic elements of convertible bonds refers to the basic characteristics of convertible bonds constitute the necessary factors, they represent the convertible bonds and general bond difference.