一、关于债转股的法律本质 债转股,就是通过银企协议,把银行对企业的金融债权转为银行对企业的股权,银行并因此而成为企业的股东。考虑到我国现行《商业银行法》中对商业银行持有企业股份的限制,这种股份并不由商业银行直接持有,而是由商业银行组建的金融资产管理公司作为主体直接管理。 从本质上看,债转股对银行来说是一种投资行 First, the legal nature of debt-to-equity swap is the agreement between banks and enterprises to transfer bank-to-business financial claims into bank-to-business equity and the bank thereby becomes the shareholder of the enterprise. Considering the restriction of holding commercial shares of commercial banks in the current “Commercial Bank Law” of our country, such shares are not directly held by commercial banks, but are directly managed by the financial asset management companies established by commercial banks. In essence, debt to equity is an investment bank for banks