debenture

• n. [金融]社債; [税]還付証明書.

ラテン語のdebere「借りる」「負債を負う」から。 金融名詞の社債に使われる。

debenture

debenture: [15] Debenture is simply an anglicization of Latin dēbentur, literally ‘they are due’, the third person plural present passive of the verb dēbēre ‘owe’. It supposedly arose from the practice of writing debentur on IOUs in the late Middle Ages. The English word originally signified such IOUs issued by the government or the Crown – certificates of indebtedness, to give them their formal designation – and it was not until the mid-19th century that the modern meaning, ‘unsecured bond backed by the general credit of a company’, came into use.
=> debt, due, duty

debenture (n.)

"written acknowledgment of a debt," early 15c., from Latin debentur "there are due" (said to have been the first word in formal certificates of indebtedness), passive present third person plural of debere "to owe" (see debt).

1. Debenture holder has priority over ordinary shareholder.

債券所有者は、一般株主より優先権を持っている。

2.The Group rents out its club debenture under operating leases.

当社グループは、経営リースに基づいてその会所債をリースしています。

3.Even so， debenture systems are opaque debenture -holders and accepted students is unknown.

それでも、「学校債」の体系は不透明である--債券保有者と入学者数の比率は非公開である。

4.Hong Kong International School，popular among Americans，gives debenture -holders more rights.

別の学校では、香港インターナショナルスクール（米国人に人気）が「学校債」保有者により多くの権利を与えている。

5. Debenture holders have priority over ordinary shareholders.

社債保有者は、一般株主より優先する権利を有する。