Debt: Difference between revisions
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imported>Doug Williamson (Add link.) |
imported>Doug Williamson (Add links.) |
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== See also == | == See also == | ||
* [[Advance]] | * [[Advance]] | ||
* [[An introduction to debt securities]] | |||
* [[An introduction to loan finance]] | |||
* [[Assets]] | * [[Assets]] | ||
* [[Bad debt]] | |||
* [[Bond]] | |||
* [[Building a Debt IR function]] | * [[Building a Debt IR function]] | ||
* [[Capital]] | * [[Capital]] | ||
* [[Capital employed]] | * [[Capital employed]] | ||
* [[Commissioner of the Public Debt]] | |||
* [[Convertible debt]] | * [[Convertible debt]] | ||
* [[Cost of debt]] | |||
* [[Debenture]] | * [[Debenture]] | ||
* [[Debt capacity]] | * [[Debt capacity]] | ||
* [[Debt capital]] | |||
* [[Debt capital market]] (DCM) | |||
* [[Debt ceiling]] | * [[Debt ceiling]] | ||
* [[Debt for equity swap]] | * [[Debt for equity swap]] | ||
* [[Debt Management Office]] (DMO) | |||
* [[Debt security]] | |||
* [[Debt service ratio]] | * [[Debt service ratio]] | ||
* [[Debt to equity ratio]] | |||
* [[Default]] | * [[Default]] | ||
* [[Entity]] | * [[Entity]] | ||
* [[Equity]] | * [[Equity]] | ||
* [[Green debt]] | |||
* [[Hybrid capital]] | * [[Hybrid capital]] | ||
* [[Interest]] | * [[Interest]] | ||
| Line 49: | Line 61: | ||
* [[Obligation]] | * [[Obligation]] | ||
* [[Pay down]] | * [[Pay down]] | ||
* [[Public debt]] | |||
* [[Rescheduling]] | * [[Rescheduling]] | ||
* [[Return on capital employed]] | * [[Return on capital employed]] | ||
* [[Secured debt]] | |||
* [[Security]] | |||
* [[Senior debt]] | * [[Senior debt]] | ||
* [[Service]] | * [[Service]] | ||
* [[Sovereign debt]] | |||
* [[Statutory debt]] | |||
* [[Subordinated debt]] | * [[Subordinated debt]] | ||
* [[Sustainable debt]] | |||
* [[Term debt]] | |||
* [[Unsecured debt]] | * [[Unsecured debt]] | ||
Revision as of 04:36, 21 July 2022
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
- An introduction to debt securities
- An introduction to loan finance
- Assets
- Bad debt
- Bond
- Building a Debt IR function
- Capital
- Capital employed
- Commissioner of the Public Debt
- Convertible debt
- Cost of debt
- Debenture
- Debt capacity
- Debt capital
- Debt capital market (DCM)
- Debt ceiling
- Debt for equity swap
- Debt Management Office (DMO)
- Debt security
- Debt service ratio
- Debt to equity ratio
- Default
- Entity
- Equity
- 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
Other links
Masterclass: The basics of borrowing, Will Spinney, The Treasurer
