転換証券とは、普通株式への転換請求権若しくはこれに準じる権利が付された金融負債又は普通株式以外の株式をいい、例えば、一括法で処理されている新株予約権付社債や一定の取得請求権付株式が含まれる。
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This material has been prepared for general informational purposes only and is not intended to be relied upon as accounting, tax, or other professional advice. Please refer to your advisors for specific advice.
