equitable conversion 衡平法上的转化 指对财产的性质或特征进行的一种推定转化。为某些目的，不动产可以被视为动产，同样，动产也可被视为不动产。在任何一种情况下，财产都被认为可以转化后的形式进行转让和继承。在不动产买卖中，双方当事人订立合同时，买方就取得该不动产的衡平法所有权〔equitable title〕，卖方保留其普通法所有权〔legal title〕只是作为买方付清价款的担保。该原则通常适用于不动产买卖合同签订后至不动产转让前当事人死亡的情况，此时，不动产被看作动产，就可使该买卖合同对双方当事人均有拘束力。
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A change in the nature of property so that real property is treated as personal property, or vice versa, in certain circumstances. • Equitable conversion is based on the maxim that equity regards as done that which ought to be done. The most common situation involves transferring real property as the parties to a contract
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