if-converted method

if-converted method
фин. метод "если конвертированы"* (метод финансовых расчетов, предполагающий, что конвертируемые ценные бумаги были конвертированы в обыкновенные акции; используется при расчете разводненного показателя прибыли на одну акцию)
See:

Англо-русский экономический словарь.

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