Thursday, 30 July 2015

Cima F2 Exam Question No 24

Question No 24:

What is Debt finance?

This is the loan of funds to a business without conferring ownership rights. The key features of debt financing arising from this 'arm's length relationship' are:

  • Interest is paid out of pre-tax profits as an expense of the business.
  • It carries a risk of default if interest and principal payments are not met.

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