debenture
意味: A type of long-term debt instrument issued by a company, acknowledging a loan and promising to repay it with interest; in British usage, typically secured against the company's assets.
In British corporate finance, a debenture is a formal document evidencing a loan to a company, usually secured by a charge over the company's assets. Debenture holders rank above ordinary shareholders if the company is wound up. In American usage, 'debenture' confusingly refers to unsecured bonds. Debentures at Wimbledon and Twickenham are a special case — purchased rights entitling the holder to tickets for a set number of years. Common collocations include 'debenture holder,' 'issue a debenture,' 'debenture stock,' and 'floating debenture.'
例文
- The bank held a debenture over the company's assets, giving it priority in the event of insolvency. 银行持有该公司资产的债券,使其在公司破产时享有优先权。El banco poseía un debenture sobre los activos de la empresa, lo que le otorgaba prioridad en caso de insolvencia.銀行は同社の資産に対する社債を保有しており、支払い不能の場合に優先権を有していた。은행은 해당 기업의 자산에 대한 사채를 보유하고 있어, 지급 불능 시 우선권을 가졌다.
- Debenture holders at Wimbledon enjoy guaranteed seats in the Centre Court for the duration of the championships. 温布尔登债券持有人在锦标赛期间享有中央球场的保证席位。Los titulares de debentures de Wimbledon disfrutan de asientos garantizados en la pista central durante la duración del campeonato.ウィンブルドンの社債保有者は、大会期間中センターコートの保証席を享受できる。윔블던의 사채 보유자들은 대회 기간 동안 센터 코트의 보장된 좌석을 누릴 수 있다.
- The company raised thirty million pounds through the issue of ten-year debenture stock at a fixed rate of interest. 公司通过以固定利率发行十年期债券股票筹集了三千万英镑。La empresa recaudó treinta millones de libras mediante la emisión de obligaciones a diez años con un tipo de interés fijo.同社は固定金利の10年物社債を発行し、3,000万ポンドを調達した。동사는 고정 금리의 10년 만기 사채를 발행하여 3,000만 파운드를 조달했다.
発音
使い方ガイド
場面: finance, legal, business
トーン: neutral
起源と歴史
From Latin dēbentur (they are owed), third person plural passive of dēbēre (to owe). The word originally appeared on certificates of indebtedness issued by the English Crown in the 15th century.
文化的背景
Era: Modern
Generation: All ages
Social background: Universal
このトピックの他の表現
More from General Advanced