долговая расписка; обеспеченное долговое обязательство(Великобритания) a document, almost invariably by or on behalf of a company, that creates or acknowledges a debt owed by the company. The term includes debenture stock, bonds and other debt securities issued by a company. Companies usually keep a register of debenture holders. It is a word without precise definite signification. Normally, debentures are issued in connection with secured borrowings and incorporate a fixed or floating charge; but this is not strictly necessary, and debentures can be used in connection with unsecured borrowings. Alexander Matytsin); необеспеченное долговое обязательство(США) Long term unsecured debt instrument, issued pursuant to an indenture. A promissory note or bond backed by the general credit and earning history of a corporation and usually not secured by a mortgage or lien on any specific property; e.g., an unsecured bond. Holders of corporate debentures are creditors of the corporation and entitled to payment before shareholders upon dissolution. Alexander Matytsin); долговые обязательства; долгосрочные обязательства; облигации(не обеспеченные залогом); облигационный капитал; долговое обязательство