Upon approval of the company's application to issue corporate Bonds, the company shall make public its corporate Bond offer procedure.

发行公司债券的申请经批准后，应当公告公司债券募集办法。

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So when Moody's says a collateralized debt obligation, a corporate bond and a sovereign issue are all rated AA, the implication is that the three types of bonds are equally healthy.

也就是说，当穆迪将一种债务担保证券、一种公司债券和一种主权债券均评为AA级，那就意味着穆迪认为这三种债券的信用程度是相同的。

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One tactic would be to rule that only a small fraction of any ABS or corporate-bond issue could be permissible.

一种措施便是规定对于各种资产支持证券或 公司债券，只有一小部分能获得允许。

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But for companies that do not have that kind of capital on hand, they will likely issue longer maturing debt, which is bad for corporate bond holders that are invested in shorter duration debt as demand will go towards the longer dated bonds yielding more interest.

FORBES: U.S. Will Avoid 'Fiscal Cliff', But Conviction Remains Weak

There is a sensible way to level the playing field between debt and equity, and it doesn't have to involve hair-splitting over the corporate treasurer's motives for floating a bond issue.

FORBES: Magazine Article