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发行的公司债券可以附可转换本公司股票等条款,在达到行权条件时,债券持有人可以按照事先约定的条件,将公司债券转换成公司普通股的一种债券。包括一般的可转换公司债券、认股权和债券分离交易的可转换公司债券。简称可转债。
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