It is an asset for which the enterprise does not have an unconditional right to defer payment beyond a year after the balance sheet date.

企业无权自主地将清偿推迟至资产负债表日后一年以上。

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Prada Holding, through which Miuccia Prada and her husband control Prada Group, another Italian house, recently restructured its loans in order to defer payment to Banks.

普拉达控股公司(Prada Holding)最近重组了贷款，以延迟银行的还贷。普拉达控股由由普拉达女士和她的丈夫共同打理，并通过该公司控制着另一家意大利时尚品牌- - -普拉达集团。

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They could be permitted to defer its payment, but if it were for more than a couple of years it would be a good indication they should be wound down.

他们可能获准延迟支付，但如果过了几年还是不能支付，这就很好的表明了这些银行应该缩小规模了。

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He called on big vendors and asked to defer payment on more stock until he could raise fresh capital.

FORBES: Street Smarts

So if you are hoping to defer a payment, do not do it with a cheque.

BBC: NEWS | Programmes | Moneybox | Post-dated cheques: A popular myth?

One of the options floated was allowing people to defer the payment until after they die, prompting the Tories to dub it a death tax.

BBC: Elderly care: The other options