英和和英

名詞

going concern (plural going concerns)

1. (business, finance, accounting) An operating enterprise.
   • 2009 May 14, “Dilute or die”, in The Economist:

     If the bank does not act swiftly to push the CDS price back down, the regulator seizes the assets, wipes out shareholders and sacks the management. The bank is recapitalised as a going concern and later sold.

   • 2010 February 22, The Guardian:

     At Acromas, the balance sheet is more than £1bn in the red [...] and a pre-tax loss of £300m was recorded in the year to January 2009. But Acromas is still regarded as a viable going concern.