debt-to-equity swap

例句：

1. 1. Thecompany decided to make a debt-to-equity swap to reduce its debt burden.
   该公司决定进行债务转股权交换以减轻债务负担。
2. 2. This is a common practice in mergers and acquisitions.
   这是并购中常见的做法。
3. 3. The swap allowed the company to restructure its debt without increasing its borrowing costs.
   这次交换使公司能够重组债务，而不必增加借款成本。