It is similar to a sinking fund but not mandatory.

回购基金类似于偿债基金，但不是强制性。

At regular intervals, the corporation deposits cash into this sinking fund.

公司定期把现金存入偿债基金。

Amortisation can also refer to the reduction of debt, either through periodic payments of principal and interest, or through use of a sinking fund.

摊销也可指通过分期还本付息或使用偿债基金减少债务。

It forces all investors to give up the bonds they hold according to the same ratio when the issuer returns the sinking fund. It is often used in registered securities.

按比例的偿债基金强迫所有投资者在发行人退还债券的偿债基金时，按同等比例放弃他们所持有的债券，这通常只适用于记名证券。

To liquidate(a debt, such as a mortgage) by installment payments or payment into a sinking . fund.

分期偿还，分期付款用分期付款和 。偿债基金。 的形式偿清（债务，如…