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Code C: Conversion of derivative security

Not short-swing exempt
1.7%of all 2025 Form 4 transactions
1.1%of Table I lines (non-derivative)
3.3%of Table II lines (derivative)
6,445transaction lines filed
Conversion of derivative security

Use it when

  • The conversion does not qualify for the Rule 16b-3 (short-swing liability exemption) that code M covers.
  • A Reporting Person exercises a Table II derivative security to convert it into common stock, such as the exercise of a stock option or the voluntary conversion of high-vote (e.g. Class B common stock) to the underlying Table I security (e.g. Class A common stock).
  • A Reporting Person converts a convertible note or similar right into the underlying security.

EDGAR expects

TableTable II, disposition of the derivative security
TableTable I, acquisition of the underlying security
CodeC for both Table II and Table I
Table II, column 8 (price of derivative)left blank on a conversion
Table II, column 2 (conversion or exercise price)conversion price reported here

What the footnote typically covers

  • What is the conversion ratio between the derivative and the underlying security?
  • How the resulting Table I holding line ties back to this Table II disposition?
  • What non-cash consideration, if any, was involved in the conversion?

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Related codes

Based on all 383,732 transaction lines reported on original Form 4 filings in calendar year 2025 (279,260 in Table I, 104,472 in Table II). Holdings lines and amendments are excluded. Tallied from the SEC's Insider Transactions Data Sets.

Updated August 2026
Disclaimer

General information about SEC reporting mechanics, not legal advice. Confirm treatment with counsel before filing.