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Is the term not used by anybody outside of this seemingly narrow context? Working in corporate finance, I and others use this term regularly to refer to the conversion of all or part exposure to debt instruments, into equity as e.g. part of a corporate restructuring exercise. If this is an incorrect use, then I stand corrected! —Preceding unsigned comment added by 194.69.198.225 (talk) 14:47, 17 August 2010 (UTC)[reply]