一般来说，我们见owing的时候，总能遇到owing to，其实owing作为形容词也比较常见。作为形容词，owing一般译为“未付的”（见《元照英美法词典》），在修饰名词时，既可以前置也可以后置。如：

debt owing 欠债

包括已到期的或将来到期的债务。

The consolidated facility, with a principal amount of $ 2,080 million, bears interest at 9% per annum, with 3% paid quarterly and the remaining 6% capitalised and payable along with the principal which is expected in monthly installments over a 3 year period commencing Q4 2017, but in any event, not before repayment of the debt owing to the other major lender.

偿还方式预计将采用按月进行分期付款的形式，期限三年，于二零一七年第四季度开始，但在任何情况下，均不得先于对另一主要借款方所负债务之偿还。

owing mortgage 所欠抵押

To receive money on deposit or loan and borrow or raise money in such manner as the Company shall think fit, and in particular by the issue of debentures, or debenture stock (perpetual or otherwise) and so secure the repayment of any money borrowed, raised or owing mortgage, charge or lien upon all or any of the property or assets of the Company (both present and future), including its uncalled capital, and also by a similar mortgage, charge or lien to secure and guarantee the performance by the Company or any other person or company of any obligation undertaken by the Company or any other person or company as the case may be.

收取按金款项或贷款及借款或以本公司认为合适的有关方式筹资，尤其是透过发行债权证、或债权股证（永久或其他方式）以取得偿还任何所借款项、筹集或所欠或本公司（现时及未来）物业或资产的全部或任何抵押、押记或留置权，包括其未缴催缴资本，及亦类似抵押、押记或留置权以取得及担保 本公司或任何其他人士或公司于本公司或任何其他人士或公司（视乎情况而 定）所担保的任何责任。