普通债权人

他表示，向该公司普通债权人支付的金额，将取决于MG品牌的出售情况。

Payments to ordinary creditors of the company would depend on the sale of the MG marque , he said .

通过这种方法，租赁公司承担的风险要比普通债权人小得多。租赁公司第二个控制风险的手段就是控制资金的投向。

The second means to control the risk is that the lessor controls the investment direction of the fund .

通过债务性资本与替权益性资本的替换，股东总能够获得套利收益，但同时也损害了普通债权人和政府的收益，因而受到法律的限制。

Shareholders can always seize private interest by substituting debet-offering for equity-offering , but such substitution harms ordinary debtees and government 's interest and was banned by law .

对于正常经营的企业，为了发挥债务资本的税蔽效应和杠杆作用，股东往往愿意企业负债经营，但是负债的对象不一定是普通债权人，很可能是股东自身；

For those normally runed firms , shareholders are willing to take more debts to take the advantages of leverage and tax shield effect from debt financing , while the shareholders may not borrow from the ordinary debtees but from themselves .

第五部分完善我国特殊的普通合伙债权人保护的思考。

The fifth part , on how to improve the protections of creditors under the special general partnership .

作为从属公司的债权人具备普通公司债权人的共性，同时也有其自身的特殊性，这主要表现在：第一，从属公司债权人投资风险的不确定性，投资决策往往建立在虚假的资本信用基础之上。

This shows as follows : Firstly , the investment of a controlled company 's creditor is often set up on the false capital foundation .