debt security
debt security 债务证券 作为公司进行负债融资的工具而在公司账目上反映为债务的任何形式的公司证券，如债券、票据等。通常认为，债务证券包括除产权证券或股票之外的任何证券。 (→debt financing; equity financing; equity security)
debt security
debt security
A security representing funds borrowed by the corporation from the holder of the debt obligation; esp., a bond, note, or debenture. • Generally, a debt security is any security that is not an equity security. See BOND(3). [Cases: Securities Regulation 5.12, 5.13, 250. C.J.S. Securities Regulation §§ 22–23, 388, 394.]