reserve for retirement of sinking fund bonds

reserve for retirement of sinking fund bonds
резерв для погашения облигаций с фондом погашения
Резерв, который указывает сумму наличных и прочих ресурсов, которые должны накапливаться к определенной дате, с целью погашения выпущенных облигаций.

Англо-русский словарь по инвестициям. 2014.

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