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可转换债券(简称可转债)的发行条款是发行人向公众出具的具有法律效力的约定,在这个约定中界定清楚了发行人与投资人的权利和义务。它属发行人单方约定的商业契约,投资人购买可转换债券就意味着接受这样的契约。从公司利用可转债融资的角度看,可转债发行条款的设计是公司利用可转债融资的关键。本文拟根据我国2000年至2004年上市公司可转债发行条款的设计,结合公司的投资行为,从
The issue clause of convertible bonds (referred to as convertible bonds) is a legally binding agreement issued by the issuer to the public. In this agreement, the rights and obligations of issuers and investors are clearly defined. It is a unilateral commercial contract issued by the issuer, investors buy convertible bonds means to accept such a contract. From the perspective of the company using convertible bond financing, the design of the convertible bond issue terms is the key for the company to use convertible bond financing. This article is based on China’s 2000-2004 listed company convertible bonds issue terms of design, combined with the company’s investment behavior, from