Logo visoto
  1. Home
Page icon

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

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

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
CB
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.
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))
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: No results found.
SELECT ?property ?subject WHERE { BIND (?? AS ?o) ?subject ?property ?o . FILTER (?property != rdf:type) FILTER (?property != rdfs:subClassOf) } LIMIT 1000

Incoming Relationships

property subject
has part convertible bond
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.