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.

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这两个公司持有或担保的住房抵押贷款几乎占全美住房抵押贷款总量的一半。

Combined, the two firms own or guarantee close to half of all home loans in the United States.

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印度银行对小公司贷款并没有兴趣，银行通常要求各种抵押或固定资产担保，而这些这是公司在创业阶段无法提供的。

India's Banks are not huge fans of lending to small firms; they often demand onerous amounts of collateral or security on fixed assets, exactly the kinds of things start-ups cannot provide.

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