debt pooling 〈美〉债务合并；债务调整 债务人与债权人订立协议，由债务人在诸债权人之间分配其财产，债权人同意接受比债务数额少的清偿；或者由债务人分期给付债权人一笔款项，债权人同意其全部债务得以免除的债务调整方式。债务人的这些活动可能被视为不合法，在以前还可能被视为破产行为。 (→act of bankruptcy; arrangement with creditors; assignment; bankruptcy proceedings; wage earner’s plan)
antecedent debt 先前之债 １在合同法上，可能为也可能不为一个新的合同提供可支付的对价。偿付先前之债的流通票据有充足的对价支持；２在以前的破产法上，指于填写破产申请4个月之前发生的债务，它并不享有优先权。
lex loci celebrationis (leks loh-sI sel-[schwa]-bray-shee-oh-nis). [Latin “law of the place of the ceremony”] The law of the place where a contract, esp. of marriage, is made. • This law usu. governs when the validity of a marriage is at issue. Restatement (Second) of Conflict of Laws § 283(2) (1971).
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judgment debtor. A person against whom a money judgment has been entered but not yet satisfied.
indebiti solutio (in-deb-i-tI s[schwa]-l[y]oo-shee-oh). [Latin] Roman & Scots law. Payment of what is not owed. • Money paid under the mistaken belief that it was owed could be recovered by condictio indebiti. See condictio indebiti under CONDICTIO. “Indebiti Solutio — When a person has paid in error what he was not bound to pay the
A debt that is uncollectible and that may be deductible for tax purposes. [Cases: Internal Revenue 3420. C.J.S. Internal Revenue § 275.]
solutio indebiti 〈拉〉(罗马法)无债清偿 指为并不存在的债务进行清偿。如果因事实错误而为清偿，则受领人有义务返还收受的金钱。 (→indebiti solutio)
subordinated bonds or debentures 次级债券 公司清算时，在优先债券、银行贷款及其他形式的债务清偿后，才予清偿的债券。一般情况下，该种债券的地位仅次于金融机构所拥有的债权，而优于其他一般债权。
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contingent debt 不确定债务；或然债务 指那些目前尚不确定，但今后随着某些未定事件的发生而得以确定的债务。 (→contingent claim; contingent liability)