可转换公司债券(简称公司转换债券)是一种可以在特定时间,按特定条件转换为普通股股票的特殊企业债券。可转换债券兼具有债券和股票的特性,含有以下三个特点:(1)债权性与其他债券一样,可转换债券也有规定的利率和期限。投资者可以选择持有债券到期,收取本金和利息。(2)股权性可转换债券在转换成 Convertible corporate bonds (referred to as corporate bonds) is a special corporate bond that can be converted into common stock at specific times and on certain conditions. Convertible bonds with the characteristics of bonds and stocks, contains the following three characteristics: (1) the same as other bonds, convertible bonds also have the prescribed interest rates and deadlines. Investors can choose to hold the bonds due, receive principal and interest. (2) Equity convertible bonds are converted into