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SELECT ?title WHERE { ?? (rdfs:label|skos:prefLabel|schema:name) ?title . } Wandelanleihe

SELECT ?class WHERE { ?? (rdf:type|owl:type) ?class . } DefinedTerm, Term, Validated Entry

SELECT ?description WHERE { ?? (rdfs:comment|schema:description) ?description . } Fixed-income corporate debt security that yields interest payments but can be converted into a predetermined number of common stock or equity shares.

SELECT ?property ?value WHERE { BIND (?? AS ?s) ?s ?property ?value . FILTER (isLiteral(?value)) } LIMIT 1000

Attributes

Name
Wandelanleihe
Name
convertible bond
Name
prestito convertibile
Name
emprunt convertible
Description
Fixed-income corporate debt security that yields interest payments but can be converted into a predetermined number of common stock or equity shares.
Description
Emprunt pouvant être échangé, sous certaines conditions et dans un certain délai, en un autre titre, généralement une action ou un bon de participation.
Description
Anleihe, die innerhalb einer bestimmten Frist unter festgelegten Bedingungen in Aktien oder Anteilsscheine der ausgebenden Gesellschaft umgetauscht werden kann.
Description
Obbligazione munita di diritto di conversione che permette al detentore di convertirla in azioni della società emittente a una determinata data futura e in base a un rapporto di conversione prestabilito.
dateModified
2025-01-23T08:57:36.2942650Z
Identifier
286911
Alternate name
CB
URL
https://www.termdat.bk.admin.ch/entry/286911
citation
UBS, The benefits of convertible bonds, 2021-03, p. 3 ([Internet, 2025-01-20](https://www.ubs.com/global/en/assetmanagement/insights/asset-class-perspectives/fixed-income/articles/benefits-of-convertible-bonds/_jcr_content/mainpar/toplevelgrid/col1/actionbutton.0206703009.file/PS9jb250ZW50L2RhbS9hc3NldHMvYW0vZ2xvYmFsL2luc2lnaHRzL2Fzc2V0LWNsYXNzLXJlc2VhcmNoL2ZpeGVkLWluY29tZS9kb2MvdGhlLWJlbmVmaXRzLW9mLWNvbnYtYm9uZHMucGRm/the-benefits-of-conv-bonds.pdf))
citation
Conférence suisse des impôts CSI, Informations fiscales, F Problèmes fiscaux, Traitement fiscal des obligations, produits dérivés et combinés, 2023-03, ch. 4.1 ([Internet, 2025-01-21](https://www.estv.admin.ch/dam/estv/fr/dokumente/estv/steuersystem/dossier-steuerinformationen/f/f-finanzinstrumente.pdf.download.pdf/f-finanzinstrumente.pdf))
citation
Schweizerische Steuerkonferenz SSK, Dossier Steuerinformationen, F Steuerprobleme, Besteuerung von Obligationen, Derivaten und kombinierten Produkten, 2023-03, Ziff. 4.1 ([Internet, 2025-01-22](https://www.estv.admin.ch/dam/estv/de/dokumente/estv/steuersystem/dossier-steuerinformationen/f/f-finanzinstrumente.pdf.download.pdf/f-finanzinstrumente.pdf))
citation
AFC, Circ. n. 15 Obbligazioni e strumenti finanziari derivati quali oggetto dell’imposta federale diretta, dell’imposta preventiva e delle tasse di bollo, 2017-10-03, pag. 5 ([Internet, 2025-01-23](https://www.estv.admin.ch/dam/estv/it/dokumente/dbst/kreisschreiben/dbst-ks-2007-1-015-dvs-it.pdf.download.pdf/dbst-ks-2007-1-015-dvs-it.pdf))
position
1
Linguistic Context
[...] les emprunts convertibles : à la différence des emprunts à option, le droit de conversion est indissociable de l'obligation et ne peut par conséquent pas être négocié séparément. En cas d'exercice du droit de conversion, le rapport de dette issu de l'obligation disparaît et l'obligataire devient titulaire d'un droit de participation.
descriptionCitation
nach Schweizerische Steuerkonferenz SSK, Dossier Steuerinformationen, F Steuerprobleme, Besteuerung von Obligationen, Derivaten und kombinierten Produkten, 2023-03, Ziff. 4.1 ([Internet, 2025-01-22](https://www.estv.admin.ch/dam/estv/de/dokumente/estv/steuersystem/dossier-steuerinformationen/f/f-finanzinstrumente.pdf.download.pdf/f-finanzinstrumente.pdf))
descriptionCitation
Investopedia, "convertible bond" ([Internet, 2025-01-20](https://www.investopedia.com/terms/c/convertiblebond.asp))
descriptionCitation
d'après Conférence suisse des impôts CSI, Informations fiscales, F Problèmes fiscaux, Traitement fiscal des obligations, produits dérivés et combinés, 2023-03, p. 29 ([Internet, 2025-01-21](https://www.estv.admin.ch/dam/estv/fr/dokumente/estv/steuersystem/dossier-steuerinformationen/f/f-finanzinstrumente.pdf.download.pdf/f-finanzinstrumente.pdf))
descriptionCitation
UBS, CHF Money Market Fund F, Scheda informativa del fondo, 2024-09 ([Internet, 2025-01-23](https://www.swissfunddata.ch/sfdpub/docs/fsm-8520_03_04-20240930-it.pdf))
SELECT ?property ?object WHERE { BIND (?? AS ?s) ?s ?property ?object . FILTER (isIRI(?object)) FILTER (?property != rdf:type) FILTER (?property != rdfs:subClassOf) } LIMIT 1000

Outgoing Relationships

property object
inDefinedTermSet Wirtschaftsterminologie
inDefinedTermSet Swiss Federal Administration
has part Wandelobligation
has part convertible
has part obligation convertible
has part obbligazione convertibile
has part Convertible Bond
has part convertible bond
has part Convertible
has part CB
has part convertible
Reliability code Linguistic/formal check completed
termDomain FINANCE
SELECT ?property ?subject WHERE { BIND (?? AS ?o) ?subject ?property ?o . FILTER (?property != rdf:type) FILTER (?property != rdfs:subClassOf) } LIMIT 1000
Incoming Relationships: No results found.
SELECT ?instance ?description WHERE { BIND (?? AS ?class) ?instance (rdf:type|owl:type) ?class . OPTIONAL { ?instance schema:description ?description . } } LIMIT 5000
Instances of this Class: No results found.
SELECT ?superclass ?description WHERE { ?? rdfs:subClassOf ?superclass . OPTIONAL { ?superclass (rdfs:comment|schema:description) ?description . } } LIMIT 5000
Superclasses of this Class: No results found.
SELECT ?subclass ?description WHERE { ?subclass rdfs:subClassOf ?? . OPTIONAL { ?subclass (rdfs:comment|schema:description) ?description . } } LIMIT 5000
Subclasses of this Class: No results found.