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Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

A certificate issued by a corporation as evidence of debt that can be converted at the option of the holder into other securities (usually common stock, but sometimes preferred stock) of the same corporation. Each debenture can be converted into a specified number of shares of stock at a stipulated price for a certain period.  3, record 1, English, - convertible%20debenture

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 CONT

[...] une petite société peut choisir de se procurer des capitaux au moyen d’une émission de débentures convertibles ou d’actions privilégiées convertibles.  2, record 1, French, - d%C3%A9benture%20convertible

Record 1,  Textual support,  Spanish

Record number: 1, Textual support number: 1 DEF

[Obligación que] concede al tenedor el derecho a canjearla por acciones del emisor, en fechas y a precios fijados, a cambio de un menor tipo de interés. El emisor obtiene así financiación más barata, a cambio del riesgo de tener que emitir acciones para la conversión a un precio menor que el de mercado.  1, record 1, Spanish, - obligaci%C3%B3n%20convertible

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

In the case of a convertible debenture issue, an adjustment would have to be made to the interest, which would no longer have to be paid after conversion, to allow for the tax. This adjustment is necessary because interest charges are deducted before tax and earnings are an after tax figure.  2, record 2, English, - convertible%20debenture%20issue

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

Dans le cas d’une émission de débentures convertibles, il faudrait faire un redressement pour l'intérêt car la compagnie n’ aurait plus à le payer après la conversion, et tenir compte des impôts. Ce redressement est nécessaire car les frais d’intérêts sont déduits avant impôts alors que le bénéfice se calcule après impôts.  2, record 2, French, - %C3%A9mission%20de%20d%C3%A9bentures%20convertibles

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

The 10 3/4% convertible subordinated debentures of Daon Development Corporation due January 31, 2001 are an example of a convertible issue with a forced conversion clause.  3, record 3, English, - convertible%20subordinated%20debenture

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 CONT

Les débentures subordonnées convertibles 10 3/4% échéant le 31 janvier 2001 de Daon Development Corporation sont un exemple d’émission de titres convertibles comportant une clause de conversion forcée.  2, record 3, French, - d%C3%A9benture%20subordonn%C3%A9e%20convertible

Record 3,  Textual support,  Spanish