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　　Bond sinking funds
　　债券偿债基金的定义及应用
　　A bond sinking fund is a trustee fund pursuant to indenture wherein the company contributes money each year so that at maturity, there is a sum available to repay the entire liability.
　　Instructor’s tips:
　　The sinking fund is generally a non-current (restricted) asset on the financial statements of the issuer. It is a current asset only to the extent that it offsets a current liability.
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