CTV to Mobile conversions are those conversions, where the ad is placed on the CTV and the app download, purchases, or conversions happen on Mobile.

This is how the tracking happens step by step:

MMP provides an impression tracker specific for CTV Ads or prepared for IP matching. We recommend using Household sync technology in CTV to Mobile app marketing. Optional: MMP can provide impression/click trackers for synced mobile ads
mediasmart places the ad on a CTV and retrieves the household IP address. Then, it sends it to MMP with the trackers. We retrieve the household IP address using different approaches depending on the type of inventory (SSAI supported). We filter the bid stream to maximize matching IP addresses in CTV Ads for maximum scale.
Attribution will happen on the MMP side, according to the MMP settings. User downloads app on Mobile device and MMP attributes:
a. Mobile app events based on IP matching to TV ads, and
b. Deterministically (IDFA, GAID) to mobile synced ads.
Note: if the campaign only serves on CTV, attribution will only be View-through (VTA), as there are no clicks on CTV.
mediasmart counts MMP conversions in real-time and assisted conversions when it finds household matching but no MMP attribution. mediasmart can automatically suppress users that already converted.
Note: fully validated IPs are needed to properly attribute. When non-attributed conversions are sent by MMP.
Check how this works on each of our partners:

How CTV App tracking works