题目内容

关于《公司债券发行试点办法》对债券持有人权益的保护,下列说法中错误的有( )。

A. 强化发行债券的信息披露,要求公司及时、完整、准确地披露债券募集说明书,持续披露有关信息
B. 引进债券受托管理人制度,要求债券受托管理人应当为债券持有人的最大利益行事,并不得与债券持有人存在利益冲突
C. 建立债券发行人会议制度,通过规定债券发行人会议的权利和会议召开程序等内容,让债券发行人会议真正发挥投资者自我保护作用
D. 强化参与公司债券市场运行的中介机构如保荐机构、信用评级机构、会计师事务所、律师事务所的责任,督促它们真正发挥市场中介的功能

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如果可转换公司债券的面值为1000元,规定其转换价格为20元,当前公司股票的市场为18元,则转换比例为( )。

A. 20
B. 18
C. 55.56
D. 50

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