Any bond originally issued in form payable to bearer with coupons attached may contain a provision that, when it has been fully registered, it will, on the written request of the holder thereof, be reconverted, at the expense of such holder, into a new coupon bond by the preparation and substitution of a new bond and coupons for unmatured interest, of the same form and tenor as those originally authorized. Any such bond may again be converted into a fully registered bond and be reconverted into a coupon bond from time to time in the manner herein provided. The resolution of the governing body authorizing any conversion or reconversion shall set forth the date, maturities, interest rate, denominations, and numbers of the old and new bonds and the name of the holder.