一、浮动担保与固定担保的概念浮动担保(Floating charge)与固定担保(Fixed charge)是英国担保法中相反相成的一对重要概念.浮动担保是指企业以现有资产设定的一种担保.
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更糟的是，许多私人债务以资产作为担保；债务价值是固定的，而资产价值则会下跌。
Worse, much private debt is secured against assets; while the value of the debt is fixed, the value of the assets can fall.
固定资产中如有在建工程转入、出售、置换、抵押、担保或封存等情况，应予以说明。
In the case of transfer-in, sale, replacement, mortgage, guarantee or seal up of any fixed assets under construction, an explanation thereon must be given.
担保债权凭证“是一种将有稳定收入流的固定资产组合，如住房抵押贷款打包而成的有价证券。”
"Collateralized Debt Obligations" are securities based upon a portfolio of fixed income-producing assets, such as home mortgages.
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