单词 | Loan capital |
释义 | 借貸資本 Any debenture, debenture stock, corporation stock or funded debt issued by any body, whether corporate or unincorporate, or any capital raised by any such body, being capital which is borrowed or has the character of borrowed money: Stamp Duty Ordinance (Cap 117) s 2. Loan capital represents the total amount borrowed by a company otherwise than by short-term and medium-term borrowing. Short-term and medium-term borrowing is generally understood to comprise loans repayable within five to seven years which consist mainly of fixed term bank loans and overdrafts. It comprises the long-term indebtedness of the company secured by mortgages, debentures, debenture stock and notes: Pennington’s Company Law (8th Ed, Butterworths) p 234. See also Capital; Share capital. 由不論是否法人團體的任何團體所發行的債權證、債權股證、公司股證或長期債款,或指由任何此等團體所籌集屬借來的或具借款性質的資本:《印花稅條例》(第117章)第2條。借貸資本代表由某公司借取的金錢總額,而非為短期或中期借貸。短期或中期借貸一般被瞭解為包括在五年至七年內發還的貸款,而該筆貸款主要由固定時期的銀行貸款及透支所組成。它包括藉按揭、債權證、債權股證及票據作為償還保證的長期公司債項:Pennington’s Company Law(第8版, Butterworths)第234頁。另見 Capital; Share capital。 |
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