Transforming probable liabilities into definite liabilities makes clear the relation between claims and debt.

将很可能发生的负债转变为确定的负债，使债权与债务的关系明确化。

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All debt and derivative claims are offset in global accounting consolidation, but capital is not.

所有对债务与衍生品的求偿权都会在全球的帐务合并中被一一抵消，但资本却不会[3]。

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Conroy writes that he owes a "personal debt" to Gone With the Wind and claims he became a writer because of it.

康罗伊写到，他欠《乱世佳人》一笔“人情债”，并声称，他之所以能成为作家，也得益于此。

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He also claims the US and Britain had a historic debt to pay as Pakistan had helped "win the Cold War" for the West.

BBC: NEWS | South Asia | West 'will fail' without Pakistan

Opponents question both the legality of the British and Dutch claims and the wisdom of taking on so much debt to meet them.

ECONOMIST: Iceland and the European Union

Under the reorganization plan, secured bank debt incurred before the bankruptcy as well as unsecured bond debt and certain general unsecured claims will be cancelled with those creditors receiving equity in the reorganized company.

WSJ: Bankruptcy judge close to granting Beechcraft plan