英文名称：Debt for Equity Swap／Debt Equity Swap
中文名称：债转股／债权换股权交易
再融资的一种手段，债权人通过交换得到了公司股份，形成公司股东；而公司则降低了原有的债务，增长了所有者权益。
e.g. Alternative energy firm Biofuels PLC is finalizing a debt-for-equity swap proposal with Barclays PLC that should be announced to shareholders within weeks, the Mail Sunday reports on citing unnamed sources close to the negotiations.