次级权益 meaning in Chinese

subordinated interest

For the transfer of a financial asset in which the secondary equities are retained or a credit guaranty is given for upgrading the level of credit , if the transferor only retains partial ( not nearly all of ) the risks and rewards related to the ownership of the transferred financial asset and may control the transferred financial asset , it shall recognize the relevant asset and liability according to the extent of its continuous involvement in the transferred financial asset
（三）在采用保留次级权益或提供信用担保等进行信用增级的金融资产转移中，转出方只保留了所转移金融资产所有权上的部分（非几乎所有）风险和报酬且能控制所转移金融资产的，应当按照其继续涉入所转移金融资产的程度确认相关资产和负债。