offshore borrowing

基本解释

That will expand the menu somewhat. But the biggest deterrent to offshore borrowing is the difficulty of getting the money back onshore again.
这将在一定程度上拓宽市场。不过离岸借款的最大难题是将资金转回大陆。
Even so, the banks were potentially vulnerable, because they were dependent on offshore borrowing and thus exposed to British and American banks.
即便如此，还是有潜在的危险，因为澳洲银行被迫依赖海外贷款，如此以来就只能对欧美银行打开大门。
That may not be too much of a worry for Chinese companies right now, with offshore markets in the doldrums and domestic borrowing from banks getting easier.
在境外市场低迷不振、获得国内银行贷款更加容易的形势下，目前这个问题可能还不是中国企业太担心的。
blog.sina.com.cn

Moreover, companies in countries where financial markets are heavily regulated can often circumvent the regulations by borrowing offshore.
ECONOMIST: The case for mild repression
The Finance Minister, Guido Mantega, announced after market hours Wednesday that Brazil was extending to 720 days from 360 days its recent 6% financial operations, or IOF tax, on local institutional dollar borrowing from offshore subsidiaries in an attempt to cut into credit expansion and dollar inflows.
FORBES: Barclays: Brazil's Currency Powering to 1.50
This can cause a company to locate more of its borrowings offshore, which can increase borrowing costs.
FORBES: Territorial Tax Proposal Provides a Look into the Future of Corporate Taxation