sinking fund

sinking fund A fund consisting of regular deposits that are accumulated with interest to pay off a long-term corporate or public debt. ¡ª Abbr. SF. [Cases: Corporations 486; Municipal Corporations 951. C.J.S. Corporations ¡ì 671; Municipal Corporations ¡ì¡ì 1704¨C1705.] How do Chinese legal professionals usually express the term sinking fund?