1·The refinancing of listed companies or seasoned equity offerings are comprised of rights offering, additional share issuing, convertible bonds and equity warrant bond which was introduced in 2006.
上市公司再融资，即股权再融资，在我国的表现形式主要包括配股、增发、可转债以及2006年推出的可分离转债四种形式。
2·Convertible bonds Convertible bonds can be viewed as offering investors the best of both worlds - access to the upside potential of equities, but with a similar level of downside protection to bonds.
根据债券合同规定可以在一定期限之后，按规定的转换比率或转换价格转换成发行公司股票的债券。可转换债券对投资者和发行公司都有较大的吸引力，它兼有债券和股票的优点。