A refinancing deal where a debt holder gets an equity position in exchange for cancellation of the debt.

一种再融资安排，债权人获得公司的股权，因而注销该公司亏欠的债项。

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Until recently, China has been the largest foreign official holder of US debt.

直到不久以前，中国一直是美国国债最大的海外官方持有者。

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An unsecured bond whose holder has the claim of a general creditor on all assets of the issuer not pledged specifically to secure other debt.

是一种未经担保的债券，它的持有人对发行人未抵押给其它债务的所有财产具有一般债权人的要求权。

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The debt holder then either acknowledges an error or rejects it without ever seeing supporting documentation.

WSJ: Getting Going: How to Fix a Credit-Report Error

The credit bureaus resolve some disputes in house, but most are assigned a code that is sent to the debt holder, sometimes with a brief explanation.

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In contrast, when we borrow money, we can deduct those interest payments from our taxable income and the debt holder will be taxed just once at 35%.

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