单词 | Non-recourse debt |
释义 | 無追索權債項 A debt for which the debtor is not personally liable upon default and where the creditor’s recourse is limited to repossession of the property purchased with the loan moneys. A person who incurs capital expenditure on leased machinery and plant shall not be entitled to the initial and annual allowance if the whole or a predominant part of the cost of the acquisition or construction of the machinery or plant is financed directly or indirectly by a non-recourse debt: Inland Revenue Ordinance (Cap 112) s 39E(1). See also Creditor; Debt. 指在未能償還債項時,債務人不負個人責任的債務,而債權人的追索權則僅限於收回以該項貸款購置的財產。因租賃機械或工業裝置而招致資本開支的人士,如取得或建造該機械或工業裝置方面的全部或主要部分成本,是直接或間接以一項無追索權債項提供資金的,則該人不得獲給予初期免稅額或每年免稅額:《稅務條例》(第112章)第39E (1)條。另見 Creditor; Debt。 |
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