If the issuer issues ordinary corporate bonds, it can be exempted from providing a securities firm evaluation report and legal opinion.
2
可转换公司债券是公司发行的一种公司债,可以转换成该发行公司的普通股票,无须等到债券到期时还本付息。
Convertible bonds are corporate bonds that one can convert into common stocks of the company which issues them rather than redeeming them for cash when they mature.