（一般に普通株のような）他の形の証券に転換できる社債（一般には社債ないしは優先株）
a corporate security (usually bonds or preferred stock) that can be exchanged for another form of security (usually common stock) - 日本語WordNet
２ 普通保険の保険関係であって、地域産業集積関連保証に係るものについての中小企業信用保険法第三条第二項及び第五条の規定の適用については、同法第三条第二項中「百分の七十」とあり、及び同法第五条中「百分の七十（無担保保険、特別小口保険、流動資産担保保険、公害防止保険、エネルギー対策保険、海外投資関係保険、新事業開拓保険、事業再生保険及び特定社債保険にあつては、百分の八十）」とあるのは、「百分の八十」とする。
(2) With regard to the application of the provisions of Article 3, paragraph (2) and Article 5 of the Small and Medium-sized Enterprise Credit Insurance Act to insurance relationships of general insurance that pertain to a guarantee related to regional industrial clusters, the term "70 percent" in Article 3, paragraph (2) of the same Act and the term "70 percent (80 percent in the case of unsecured insurance, special petty insurance, current assets insurance, pollution prevention insurance, energy conservation insurance, overseas investment-related insurance, new business development insurance, business reconstruction insurance, and specific corporate bond insurance)" in Article 5 of the same Act shall be deemed to be replaced with "80 percent." - 日本法令外国語訳データベースシステム
