Debt

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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
  • Capital structure
  • 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 structure
  • 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 resource

Masterclass: The basics of borrowing, Will Spinney, The Treasurer

Retrieved from ‘https://wiki.treasurers.org/w/index.php?title=Debt&oldid=53636’
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  • Long term funding

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