Article 3 the bank granting a loan pledged with a special export tax rebate account shall have priority to claim upon the tax rebate in the pledge account.

第三条出口退税专用账户质押贷款银行，对质押账户内的退税款享有优先受偿权。

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On inventory pledge loan, creditor can screen on borrowers with asymmetric information of ex ante default possibility, when taking into account borrowers' signaling action by acquiring a credit score.

研究存货质押贷款中，当信贷人对借款人质押前违约概率信息不对称时，考虑借款人信号发送行为时对借款人的甄别。

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If the transfer does not meet this requirement, the two parties to the transaction must account for the transfer as a secured borrowing with a pledge of collateral.

如果转让并不符合这一要求，双方的交易必须转移帐户作为质押担保借款的担保品。

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For this reason, the notes below each pledge should be taken into account.

BBC: Analysis: Labour's pledges

McCain accused him not only of breaking a pledge, but also of failing to account properly for his donations.

CNN: McCain: Race won't determine outcome of election