non-ranking liabilities

简明释义

非认可负债

英英释义

例句

1.The financial report highlighted the presence of non-ranking liabilities 非排名负债 that could impact future cash flows.

财务报告强调了存在可能影响未来现金流的非排名负债 非排名负债。

2.When assessing a company's financial health, it's important to consider both ranking and non-ranking liabilities 非排名负债.

在评估公司的财务健康时，考虑排名和非排名负债 非排名负债都很重要。

3.Investors should be aware of the non-ranking liabilities 非排名负债 that may not be prioritized in liquidation scenarios.

投资者应意识到在清算情境中可能不会被优先处理的非排名负债 非排名负债。

4.In the event of bankruptcy, the company must prioritize its debts, but it also has several non-ranking liabilities 非排名负债 that need to be addressed.

在破产事件中，公司必须优先考虑其债务，但它还有几个非排名负债 非排名负债需要解决。

5.The merger agreement included clauses regarding non-ranking liabilities 非排名负债 to ensure all parties understood their obligations.

并购协议中包含有关非排名负债 非排名负债的条款，以确保所有各方理解其义务。

作文

In the world of finance and accounting, understanding various types of liabilities is crucial for both businesses and investors. One term that often comes up in discussions about financial obligations is non-ranking liabilities. These are liabilities that do not have a specific priority over other debts in the event of a liquidation or bankruptcy. Unlike secured debts, which are backed by collateral, or senior debts, which take precedence in repayment, non-ranking liabilities fall into a category where their repayment is dependent on the availability of funds after higher-ranking debts have been settled. To illustrate this concept, let's consider a hypothetical company that has several obligations. Suppose this company has a bank loan, which is a secured debt, and also has bonds issued to investors, classified as senior debt. In the unfortunate event of bankruptcy, the bank would be repaid first because its loan is secured by the company's assets. Following that, the bondholders would receive their payments. However, if there are any remaining funds after these obligations are met, then the non-ranking liabilities, such as certain trade payables or unsecured loans, may be addressed. This means that holders of non-ranking liabilities might not receive full payment or any payment at all, depending on the financial situation of the company at that time.The implications of non-ranking liabilities are significant for both creditors and corporate management. For creditors, investing in non-ranking liabilities can be risky, as the likelihood of recovery in case of bankruptcy is lower compared to secured or senior debts. Therefore, lenders often demand higher interest rates for these types of liabilities to compensate for the increased risk. On the other hand, from a management perspective, understanding the structure of liabilities, including non-ranking liabilities, is essential for making informed decisions about capital structure and financial strategy. Companies must carefully balance their mix of secured, senior, and non-ranking liabilities to optimize their financial health and minimize potential risks.Furthermore, the classification of liabilities can affect a company's credit rating. Credit rating agencies assess the risk associated with a company's debt profile, and a high level of non-ranking liabilities could signal potential trouble to investors. A company with too many unsecured debts may be viewed as having a weaker financial position, making it harder to attract new investment or secure favorable loan terms. This highlights the importance of maintaining a healthy balance between different types of liabilities.In conclusion, non-ranking liabilities play a vital role in the broader context of corporate finance. They represent a category of debts that carry a higher risk for creditors and require careful management by companies. Understanding the nature and implications of non-ranking liabilities is essential for anyone involved in finance, whether they are investors, creditors, or corporate managers. By recognizing the hierarchy of debts and the potential risks associated with non-ranking liabilities, stakeholders can make more informed decisions that ultimately contribute to the stability and success of a business.

在金融和会计的世界中，理解各种类型的负债对企业和投资者至关重要。在讨论财务义务时，一个经常出现的术语是非排名负债。这些负债在清算或破产事件中没有特定的优先权，无法优先于其他债务。与有担保债务（由抵押品支持）或优先债务（在偿还中具有优先权）不同，非排名负债属于一种类别，其偿还依赖于在更高排名的债务得到清偿后可用资金的情况。为了说明这一概念，让我们考虑一个假设的公司，该公司有几项义务。假设该公司有一笔银行贷款，这是一种有担保的债务，同时还有向投资者发行的债券，归类为优先债务。在破产的情况下，银行将首先获得偿还，因为其贷款是由公司的资产担保的。随后，债券持有人将获得他们的支付。然而，如果在满足这些义务后还有剩余资金，那么非排名负债（如某些贸易应付款或无担保贷款）可能会得到处理。这意味着持有非排名负债的人可能不会获得全额支付，甚至根本得不到支付，这取决于公司当时的财务状况。非排名负债的含义对债权人和公司管理层都非常重要。对于债权人而言，投资于非排名负债可能存在风险，因为在破产情况下恢复的可能性低于有担保或优先债务。因此，贷方通常会要求对这些类型的负债收取更高的利率，以补偿增加的风险。另一方面，从管理的角度来看，了解负债结构，包括非排名负债，对于做出有关资本结构和财务战略的明智决策至关重要。公司必须仔细平衡其有担保、优先和非排名负债的组合，以优化其财务健康状况并最小化潜在风险。此外，负债的分类可能会影响公司的信用评级。信用评级机构评估与公司债务结构相关的风险，而高水平的非排名负债可能会向投资者发出潜在麻烦的信号。负债过多的公司可能被视为财务状况较弱，从而使其更难吸引新投资或获得优惠的贷款条款。这突显了保持不同类型负债之间健康平衡的重要性。总之，非排名负债在公司财务的更广泛背景中发挥着重要作用。它们代表了一类对债权人风险较高的债务，需要公司进行谨慎管理。理解非排名负债的性质及其影响对任何参与金融的人来说都是必不可少的，无论是投资者、债权人还是公司管理者。通过认识到债务的层次结构以及与非排名负债相关的潜在风险，利益相关者可以做出更明智的决策，从而最终促进企业的稳定和成功。