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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.
Imagine the unpleasant surprise if a new software system actually caused an organization to have less control of some records series, due to poor data conversion or actual data loss.
The book attempts to establish a continuity between the literal conversions recorded in the last century's texts and the "literary" conversion of the contemporary works.
Whether it's tailgating at a football game, driving to the mountains for a weekend ski getaway or simply taking in beautiful fall colors on America's scenic byways, van conversions offer the room and comfort many active families demand.
We look forward to providing world-class product support as the aircraft enters revenue service in the coming weeks," said Robert Murphy, President of Alcoa-SIE Cargo Conversions (ASCC), adding "operator interest in the ASCC 757-200 freighter conversion is stronger than ever.
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.