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词汇
income debenture
释义
income debenture
所得公司债;收益债券
又称income bond,系指规定无论利息的支付或本金的偿还均只能自债券发行公司的所得或利润中拨出的公司债券。公司若无盈余则累积至有盈余年度始发放,这种债券大多於公司改组或重整时才发行,一般不公开发行。
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