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3. Borrowed capital
Borrowed capital is usually classified as :
-
in long- and medium-term debt, distinguishing between :
bonds issued on a market,
bank loans,
leasing ;
-
in current liabilities, distinguishing between :
mobilization credits,
overdraft.
3.1 Long-term bonds
These are loans placed with institutional investors or the public. Their issuance requires compliance with the obligations associated with public offerings, and is only economically justified for companies of sufficient size....
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Borrowed capital
Borrowing: the financing plan
Bibliography
Websites
• Center des Professions Financières http://www.professionsfinancieres.com
• Financial executives http://www.dfcg.com
• Corporate treasurers http://www.afte.com
...
The Ultimate Scientific and Technical Reference
