consolidated sinking fund

简明释义

统一偿债基金

英英释义

例句

1.A well-managed consolidated sinking fund can enhance the credit rating of a corporation.

管理良好的合并偿债基金可以提高公司的信用评级。

2.Each year, a portion of the profits is allocated to the consolidated sinking fund for future debt repayment.

每年，部分利润被分配到合并偿债基金用于未来的债务偿还。

3.The company set up a consolidated sinking fund to ensure that they can repay their bonds when they mature.

公司设立了一个合并偿债基金以确保他们能够在债券到期时偿还。

4.The financial report highlighted the importance of the consolidated sinking fund in maintaining liquidity.

财务报告强调了合并偿债基金在保持流动性方面的重要性。

5.Investors were pleased to see that the consolidated sinking fund was growing steadily over the years.

投资者很高兴看到合并偿债基金多年来稳步增长。

作文

In the world of finance and investment, understanding various financial instruments is crucial for both individual and institutional investors. One such instrument that plays a significant role in managing debt is the consolidated sinking fund. A consolidated sinking fund refers to a fund that is established to accumulate money over time, which will be used to pay off a bond or loan at its maturity. This strategy helps ensure that the borrower can meet their debt obligations without facing financial strain at the end of the loan term.The concept of a consolidated sinking fund is particularly important for municipalities and corporations that issue bonds to raise capital. By creating a sinking fund, these entities can set aside a portion of their revenues periodically, which will be invested to grow over time. This proactive approach not only demonstrates fiscal responsibility but also instills confidence among investors, as they see a clear plan for debt repayment.For instance, consider a city that issues bonds to fund the construction of a new public facility. Instead of waiting until the bonds mature to repay the principal amount, the city can establish a consolidated sinking fund. Each year, a specific amount of money is allocated to this fund from the city's budget. These funds are then invested in low-risk securities, allowing them to grow until the bonds come due. When the maturity date arrives, the city can use the accumulated funds from the consolidated sinking fund to pay off the bondholders, thereby avoiding any potential financial crisis.Moreover, a consolidated sinking fund can also benefit borrowers by potentially lowering their overall interest costs. Lenders may view the establishment of such a fund as a sign of financial prudence. As a result, they may offer lower interest rates on the bonds or loans, knowing that there is a structured plan in place for repayment. This can lead to significant savings over the life of the debt.However, it is essential to manage a consolidated sinking fund effectively. Poor investment choices or inadequate funding can jeopardize the purpose of the fund. If the investments do not yield sufficient returns, the fund may fall short of the required amount when the debt matures. Therefore, financial managers must carefully assess the risk and return profile of the investments made within the fund. Regular audits and evaluations of the fund's performance are also necessary to ensure that it remains on track to meet its goals.In conclusion, the consolidated sinking fund is a vital financial tool that aids in the responsible management of debt. By systematically setting aside funds for future obligations, borrowers can protect themselves against the risks associated with large lump-sum payments. This not only enhances the financial stability of the borrowing entity but also boosts investor confidence. Understanding the intricacies of a consolidated sinking fund is essential for anyone involved in financial planning or investment, as it represents a strategic approach to debt management that can yield beneficial results for all parties involved.

在金融和投资的世界中，理解各种金融工具对个人和机构投资者都至关重要。其中一个在管理债务方面发挥重要作用的工具是合并偿债基金。合并偿债基金指的是一个基金，该基金旨在随着时间的推移积累资金，用于在债券或贷款到期时偿还。这种策略有助于确保借款人能够在贷款期限结束时履行其债务义务，而不会面临财务压力。合并偿债基金的概念对于发行债券以筹集资金的市政当局和公司尤为重要。通过创建偿债基金，这些实体可以定期从其收入中划拨一部分资金，存入该基金，并进行投资，以便随着时间的推移增长。这种主动的方法不仅展示了财政责任感，还增强了投资者的信心，因为他们看到了偿还债务的明确计划。例如，考虑一个城市发行债券以资助新公共设施的建设。与其等到债券到期时再偿还本金，该市可以建立一个合并偿债基金。每年，城市预算中会划拨一笔特定金额到该基金。这些资金随后投资于低风险证券，使其能够在债券到期时增长。当到期日到来时，城市可以使用来自合并偿债基金的累积资金来偿还债券持有人，从而避免潜在的财务危机。此外，合并偿债基金还可以通过降低整体利息成本来使借款人受益。贷方可能会将建立此类基金视为财政谨慎的标志。因此，他们可能会提供较低的债券或贷款利率，因为他们知道有一个结构化的偿还计划。这在债务的整个生命周期中可能导致显著的节省。然而，有效管理合并偿债基金至关重要。投资选择不当或资金不足可能会危及基金的目的。如果投资未能产生足够的回报，则基金在债务到期时可能无法达到所需金额。因此，财务经理必须仔细评估基金内投资的风险和回报特征。定期审计和评估基金的表现也是必要的，以确保其保持在实现目标的轨道上。总之，合并偿债基金是一个重要的金融工具，有助于负责任地管理债务。通过系统地为未来的义务预留资金，借款人可以保护自己免受大额一次性支付相关风险的影响。这不仅增强了借款实体的财务稳定性，还提升了投资者的信心。理解合并偿债基金的复杂性对任何参与财务规划或投资的人来说都是至关重要的，因为它代表了一种可以为所有相关方带来有利结果的债务管理战略。