Conversion
Conversion is an ability of some Undead, Spirit, and Lycanthrope units, whereby some enemy casualties are converted into your units when you successfully invade a target.
Formula
The standard formula for conversion is:
min(Converting Units * 6%, Defensive Casualties * 1.65) * Land Ratio
With Parasitic Hunger cast, the formula is changed to:
min(Converting Units * 9%, Defensive Casualties * 1.65) * Land Ratio
Land Ratio is Defender Size / Attacker Size
.
Since it is limited by the number of casualties suffered by the defender, attacking immortal units will not yield any conversions.