Debt: Difference between revisions
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1. | 1. ''Noun.'' | ||
That which is owed to another, usually money. | |||
3. From the perspective of a lender or investor in debt, an investment in the obligations of the borrower. | For the borrower, debt is a liability. | ||
2. ''Borrowing.'' | |||
From the perspective of the borrower, finance from borrowing, rather than from investment by equity shareholders. | |||
3. ''Lending.'' | |||
From the perspective of a lender or investor in debt, an investment in the obligations of the borrower. | |||
For the lender or investor, debt is an asset. | |||
== See also == | == See also == | ||
* [[Advance]] | * [[Advance]] | ||
* [[Alternative Credit Council]] (ACC) | |||
* [[An introduction to debt securities]] | |||
* [[An introduction to loan finance]] | |||
* [[Assets]] | |||
* [[Bad debt]] | |||
* [[Bond]] | |||
* [[Building a Debt IR function]] | * [[Building a Debt IR function]] | ||
* [[Capital]] | |||
* [[Capital employed]] | |||
* [[Capital free cash flow]] (CFCF) | |||
* [[Capital structure]] | |||
* [[Commissioner of the Public Debt]] | |||
* [[Convertible debt]] | * [[Convertible debt]] | ||
* [[Cost of debt]] | |||
* [[Debenture]] | * [[Debenture]] | ||
* [[Debit]] | |||
* [[Debt cap]] | |||
* [[Debt capacity]] | * [[Debt capacity]] | ||
* [[Debt capital]] | |||
* [[Debt capital market]] (DCM) | |||
* [[Debt ceiling]] | * [[Debt ceiling]] | ||
* [[Debt crisis]] | |||
* [[Debt distress]] | |||
* [[Debt equity ratio]] | |||
* [[Debt factoring]] | |||
* [[Debt for equity swap]] | * [[Debt for equity swap]] | ||
* [[Debt instrument]] | |||
* [[Debt investor relations]] | |||
* [[Debt Management Office]] (DMO) | |||
* [[Debt on the employer]] | |||
* [[Debt ratio]] | |||
* [[Debt security]] | |||
* [[Debt service ratio]] | * [[Debt service ratio]] | ||
* [[Debt structure]] | |||
* [[Debt to EBITDA ratio]] | |||
* [[Debt to equity ratio]] | |||
* [[Debtor days]] | |||
* [[Default]] | |||
* [[Discharge]] | |||
* [[Entity]] | * [[Entity]] | ||
* [[Equity]] | * [[Equity]] | ||
* [[Financial markets]] | |||
* [[Green debt]] | |||
* [[Hybrid capital]] | |||
* [[Interest]] | |||
* [[Investor]] | |||
* [[Junior debt]] | * [[Junior debt]] | ||
* [[Lead]] | * [[Lead]] | ||
* [[Leverage]] | * [[Leverage]] | ||
* [[Leveraged takeover]] | * [[Leveraged takeover]] | ||
* [[Liabilities]] | |||
* [[Loan]] | * [[Loan]] | ||
* [[Loan relationship]] | * [[Loan relationship]] | ||
* [[Long-term debt]] | * [[Long-term debt]] | ||
* [[Moratorium]] | |||
* [[Net debt]] | |||
* [[Non-current liabilities]] | |||
* [[Obligation]] | * [[Obligation]] | ||
* [[Pay down]] | |||
* [[Public debt]] | |||
* [[Rescheduling]] | * [[Rescheduling]] | ||
* [[Return on capital employed]] | |||
* [[Secured debt]] | |||
* [[Security]] | |||
* [[Senior debt]] | * [[Senior debt]] | ||
* [[Service]] | |||
* [[Sovereign debt]] | |||
* [[Statutory debt]] | |||
* [[Subordinated debt]] | * [[Subordinated debt]] | ||
* [[Sustainable debt]] | |||
* [[Term debt]] | |||
* [[Unsecured debt]] | * [[Unsecured debt]] | ||
* [[Venture debt]] | |||
==Other resource== | |||
*[http://www.treasurers.org/node/8377 Masterclass: The basics of borrowing, Will Spinney, The Treasurer] | |||
[http://www.treasurers.org/node/8377 The basics of borrowing, The Treasurer | |||
[[Category:Corporate_finance]] | [[Category:Corporate_finance]] | ||
[[Category:Long_term_funding]] | [[Category:Long_term_funding]] | ||
Latest revision as of 20:18, 1 March 2025
1. Noun.
That which is owed to another, usually money.
For the borrower, debt is a liability.
2. Borrowing.
From the perspective of the borrower, finance from borrowing, rather than from investment by equity shareholders.
3. Lending.
From the perspective of a lender or investor in debt, an investment in the obligations of the borrower.
For the lender or investor, debt is an asset.
See also
- Advance
- Alternative Credit Council (ACC)
- An introduction to debt securities
- An introduction to loan finance
- Assets
- Bad debt
- Bond
- Building a Debt IR function
- Capital
- Capital employed
- Capital free cash flow (CFCF)
- Capital structure
- Commissioner of the Public Debt
- Convertible debt
- Cost of debt
- Debenture
- Debit
- Debt cap
- Debt capacity
- Debt capital
- Debt capital market (DCM)
- Debt ceiling
- Debt crisis
- Debt distress
- Debt equity ratio
- Debt factoring
- Debt for equity swap
- Debt instrument
- Debt investor relations
- Debt Management Office (DMO)
- Debt on the employer
- Debt ratio
- Debt security
- Debt service ratio
- Debt structure
- Debt to EBITDA ratio
- Debt to equity ratio
- Debtor days
- Default
- Discharge
- Entity
- Equity
- Financial markets
- Green debt
- Hybrid capital
- Interest
- Investor
- Junior debt
- Lead
- Leverage
- Leveraged takeover
- Liabilities
- Loan
- Loan relationship
- Long-term debt
- Moratorium
- Net debt
- Non-current liabilities
- Obligation
- Pay down
- Public debt
- Rescheduling
- Return on capital employed
- Secured debt
- Security
- Senior debt
- Service
- Sovereign debt
- Statutory debt
- Subordinated debt
- Sustainable debt
- Term debt
- Unsecured debt
- Venture debt
