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In the context of securities, refers to the exchange of a convertible security such as a bond into stock.

In the context of mutual funds, refers to the free exchange of mutual fund shares from one fund to another in a single family.


The act of exchanging a convertible security for the underlying common stock. For example, if one holds a convertible bond in company A, conversion occurs when the holder gives the convertible bond back to company A and, in return, either receives for free or buys at a stated price, common shares in the same company.


(1) The process of changing a property into condominium ownership. (2) Wrongfully taking property of another,or denying that person access to his or her property.If a self-storage facility overlocks a tenant unit in the mistaken belief the rent is past due, when in reality the rent was credited to the wrong person's account,then the facility is guilty of conversion.

References in periodicals archive ?
The Carlton Group is playing an increasingly large role in the red-hot condo conversion market these days.
The team decided to speak with the employees doing the actual conversions and questioned the length of time required to convert a pattern.
Turning to Jesus: The Sociology of Conversion in the Gospels.
On its corporate tax returns, the company treated the difference between its basis in the trees and their value at the time of the harvest as an involuntary conversion eligible for deferment under IRC section 1033.
We evaluated the incidence of TB skin test (TST) conversion and TB disease in interns and residents in a teaching hospital in Lima, Peru.
T stated that he could not take advantage of the opportunity to correct the failed conversion before 2000, because he did not know of the increase to his AGI until April 15, 2000.
A major issue in all conversions is data cleanliness or quality.
Conversions and Vision in the Writings of African-American Women.
NYSE:AA) announced today the first redelivery of its Alcoa-SIE Cargo Conversions 757-200ASF freighter conversion program.
Following a directive from its top executive, Boeing is examining conversions to castings as a means of part consolidation to reduce airplane costs.
However, several letter rulings have approved tax-free conversions of individual partners' interests.
But to some people's surprise, with this surge of development has also come an explosion of commercial loft conversions to residential condominiums.