可转换公司债券是指上市公司和重点国有企业依照法定程序发行、在一定期间内依据约定的条件可以转换成股份的公司债券 .在可转换债券持有人认为条件对其有利时 ,可将其持有的债券按照一定比例转换为普通股 .但可以转换不等于已经转换 .在可转换债券持有人眼里 ,尽管条件已对其 Convertible bonds refer to the corporate bonds that the listed companies and the key state-owned enterprises issue in accordance with the legal procedures and convertible into shares according to the agreed conditions for a certain period of time.When the convertible bonds holders consider the conditions favorable to them, Bonds held in accordance with a certain percentage converted to common stock.But convertible does not mean that has been converted.In the eyes of convertible bondholders, despite the conditions for which