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词汇
joint bonds
释义
joint bonds
联合保证公司债
又称joint and several bonds,指两家以上的公司联合保证发行的公司债,属於发行公司的共同债务。例如数家公司因共同使用某项设备而共同出资组成新公司,或於母公司为子公司发行之债券提供保证时,便可发行此种联合保证公司债。
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