Extension Risk延长风险一种证券由于预付减慢而延长年期的风险 Extraordinary Item非经常项目公司财务报表包含的非经常、不常见收益或损失，一般在“财务报表注释”中作详细说明 ..
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fire risk extension clause 火险附加条款 ; 火险责任扩展条款
Extension risk is one of the risk factors of amortizable loan which can lead to the future cash flow and discount change.
延迟风险是抵押贷款的风险因子之一，导致未来现金流和贴现率发生变化。
In the United States, the fixed-rate, level-payment mortgage is the most popular way, which gives rise to extension risk, the focus of American commercial banks.
美国住房抵押贷款主要采用固定利率等额还款方式，因而利率上升带来的延展风险是美国商业银行关注的焦点；
Especially when interest rate rises, extension risk due to the action of delaying loan will force the financial institution to change its plan of investing and financing.
尤其当利率上升时，由借款者延迟付款所引起的延迟风险将迫使金融机构变更其投融资计划。
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