可转换债券（以下简称转券），是指发行人在发行信用债券时，附上一个转换条款，持有人在将来的某个特定时期内，根据某个确定的转换比例，将可转换债券换成该公司的股权。转券是一种具有债权凭证和股权凭证双重性质的金融工具。一方面，它是一种特殊债券，是股份上市公司... Convertible bonds (hereinafter referred to as convertible bonds) refers to the issue of credit bonds issued by the issuer, attach a conversion clause, the holder of a certain period in the future, according to a certain conversion ratio, the convertible bonds Replaced by the company’s equity. The transfer of a voucher is a kind of financial instrument with the dual nature of debt certificates and equity certificates. On the one hand, it is a special bond that is a public company