求翻译：（三）创业板上市公司适当的长期负债能展现其税盾效应，也不至于影响公司的偿债能力。所以创业板上市公司适当的长期负债对公司业绩有积极作用。是什么意思？

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(3) imbark panel city company suitable long-term debt can unfold its tax shield effect, also not as for influence company's debt redemption ability.Therefore the imbark panel city company suitable long-term debt has the positive role to the company achievement.

(C) second board listed companies appropriate long-term liabilities can show the effect of the tax shield, would not affect the solvency of the company. Second Board listed companies appropriate long-term liabilities has a positive effect on the company's performance.