vˈæljuː kənvˈɜːʒən ɪz ðɪ ˈækt ʌv kənvˈɜːɾɪŋ wˈʌn tˈaɪp ʌv vˈæljuː ɔːɹ faɪnˈænʃəl ˈɪnstɹəmənt ˌɪntʊ ɐnˈʌðɚ tˈaɪp ʌv nᵻɡˈoʊʃɪəbəl vˈæljuː.
Value conversion is the act of converting one type of value or financial instrument into another type of negotiable value.