.Решения, имеющие отношение к денежным обязательствам и акционерному капиталу компании, например, решение о выпуске облигаций.Инвестиционная деятельность.
Decisions concerning the liabilities ( liability) and stockholders' equity side of the firm's balance sheet, such as a decision to issue bonds. Bloomberg Financial Dictionary
Decisions concerning the liabilities and stockholders' equity side of the firm's balance sheet, such as the decision to issue bonds. The New York Times Financial Glossary