Debt Finance

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Capital for expansion, acquisition or working capital in the form of instruments such as loans, bonds, bills, notes and securitisation. Debt can be listed or private placement, secured or unsecured, subordinated or unsubordinated. Lenders can be institutional or individuals who become creditors and receive principal plus interest on the debt. Debt is attractive where it has a lower cost of capital than equity and is tax deductible.


Accessing Sustainable Debt Finance (Accounting for Sustainability)