公司债券

It has also been an important investment tool.As for China's securities market,convertible bond used as akind of new creative financial tool,has been ahotspot to financing people and investors.Gradually it has become amain tool of refinancing.

对于中国证券市场来说，可转换债券是一种具有发展潜力的金融创新工具，越来越成为融资者和投资者关注的焦点，并逐渐成为中国上市公司再融资的主要工具之一。

At the end of each year, Solarwind Corporation will make the following adjusting entry to amortize the bond discount

在每年末，太阳同风公司将作如下的调整分录，以摊销债券折价…

The aggregate investments made by the Fund in the Bond and short-term corporate bonds offered by one issuer may not exceed 10% of the net value of the Fund asset.

二、货币市场基金投资于同一公司发行的短期融资券及短期企业债券的比例，合计不得超过基金资产净值的百分之十。

The company has also repurchased $266 million in bonds at a 30% discount in the secondary market.

该公司还回购了在二级市场30％的折扣美元的债券2.66亿美元。

For example, bonds issued by a company are expected to be paid at maturity.

例如，发行的债券的公司预计将在到期时支付。

Their leadership position suggests that a new product is more likely to be successful, and doing business with such a firm may even elevate the partner's status and provide a powerful qualification (e.g., Lear Corporation's status as a preferred supplier to Ford Motor Company; Hambricht and Quist's underwriting of Amazon.com's latest bond offering).

它们的领袖地位暗示了新产品更容易成功，同时与这样的领袖企业合作可能也能提升合伙人自身的地位，为自己提供了有利的资格证明（比如，李尔公司作为福特汽车公司供应商的地位；Hambricht and Quist's托管线上零售商亚马逊的最新债券）。

European governments are going ahead with privatisations such as the flotation this year of two big French utilities, Electricité de France and Gaz de France.

欧洲政府今年正在推进一些公司的私有化，如为两大法国公用事业公司法国电力和法国燃气发行债券。

Secondly this chapter analyzes the genera l articles and specia l articlesof the bond debenture.

然后分析了体现公司债相关主体的权利义务的债券契约的一般条款和对公司债债权人保护的特别条款。

To reduce the agency cost of listed companies and optimize the structure of their financed capitals, it is proposed to develop greatly the debenture bond market, speed up the reform of equity division, strengthen the due control right of creditor and improve the equity supervision mechanism in listed companies.

在此基础上，提出应大力发展我国企业债券市场，加快股权分置改革，强化债权人的相机性控制，改善上市公司的股权监管机制等建议，以降低我国上市公司的代理成本，优化融资结构。

Allied Farmers shares this week have traded as low as 9.8c as some new investors, the former debenture and bond holders in Hanover Finance and sister company United Finance, tried to dump their shares.

在本周，新股东能够以9.8仙每股的低价购买联合农业股票。这些新股东均为原汉诺威金融公司和联合金融公司的债券持有人，他们以低价买入股票后，都急于将股票变现。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。