() to agree to pay for an activity and accept financial responsibility for any losses it may make 同意负担…的费用（或经济责任）◆The money raised will enable the company to underwrite new business. 所筹集的资金可以使这家公司承接新业务。
() to accept responsibility for an insurance policy so that money will be paid if loss or damage as stated in the policy happens 承保；承担赔偿责任◆to underwrite an insurance policy 承担保单赔偿责任◆the company underwriting the risk 承保公司
() to agree to buy shares that are not bought by the public when new shares are offered for sale, at a fixed price and on a particular day 承销，包销（未被认购的新发行股票）◆As the rights issue is not fully underwritten, it is likely to fail if shares fall below 25 cents. 由於配股未被全额认购，如果股价跌至 25 分以下，发行就可能终止。◆an underwriting syndicate/group 承销财团／集团
▸underwriting /ˈʌndəraɪtɪŋ/
noun
[] ◆The insurance company sustained underwriting losses of over $2 billion. 这家保险公司遭受了 20 多亿元的承保亏损。