如两名或两名以上的人为不同之当事人提供支付汇票之票款,则就该项付款能解除最多的汇票当事人责任者为享有优先权。
If two or more people to pay the bill for parties different from the ticketed, then for the payment of the bill can be lifted up to the party responsible for the given priority.
这种股利相对其它普通股民付款的优先权。
Those dividends take precedence over other payments to common shareholders.
如两名或以上人士愿意为维护不同当事人之信誉而支付汇票,则凡付款能解除最多数当事人对汇票之责任之人士,应享有优先权。
Where two or more persons offer to pay a bill for the honour of different parties, the person whose payment will discharge most parties to the bill shall have the preference .
另一方面,这些债券投资者承担的绝对风险却又低于股东,因为息票的付款是不能勾销的,而在公司无法还债时,债券持有人的债权,有很高的优先权。
On the other hand, absolute risk is lower than for equities because coupon payments cannot be waived and, in the event of a default, bondholders are ranked highly among creditors.
另一方面,这些债券投资者承担的绝对风险却又低于股东,因为息票的付款是不能勾销的,而在公司无法还债时,债券持有人的债权,有很高的优先权。
On the other hand, absolute risk is lower than for equities because coupon payments cannot be waived and, in the event of a default, bondholders are ranked highly among creditors.
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