senior interestglossary / senior interest An interest that takes precedence over others; esp., a debt security or preferred share that has a higher claim on a corporation’s assets and earnings than that of a junior obligation or common share. 词条贡献者 译员黎川,在一家顶尖澳洲律师事务所的上海办公室担任全职法律翻译,专注翻译各种与澳大利亚业务有关的法律文件。
senior interest senior interest, 优先权益 senior interest 优先权益 与次级证券〔junior obligations〕和普通股相比,对公司资产和收入享有优先请求权的债券或优先股或优先于他人行使的权利或利益。例如,持有优先证券的人就同一财产有优先于其他持券人的权利。