Business Finance Terms, Explained Simply.

Learn more about common financial terms here.
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What is Security and Collateral?

Security is the legal claim a lender takes over specific assets to protect its position if the borrower defaults; collateral....

What is Refinancing?

Refinancing is replacing an existing loan with a new one, typically to access better terms, extend the repayment period, consolidate....

What is the Personal Property Security Act (PPSA)?

The PPSA is provincial legislation that governs how security interests in personal property, equipment, receivables, and inventory are created, registered,....

What is a Personal Guarantee?

A personal guarantee is a commitment by a business owner to repay a corporate debt personally if the business cannot,....

What is an Operating Line of Credit?

An operating line of credit is a revolving facility that allows a business to borrow up to a set limit,....

What is the difference between a Compilation, a Review, and an Audit?

These are three levels of accountant engagement for financial statements, each offering progressively more assurance to external users and required....

What is Mezzanine Financing?

Mezzanine financing sits between senior debt and equity in a company’s capital structure, offering more capital than a bank will....

What is Loan-to-Value (LTV)?

Loan-to-value is the ratio of a loan amount to the appraised value of the asset securing it, a primary measure....

What is the Interest Coverage Ratio?

The interest coverage ratio measures how many times operating earnings cover interest expense, a key indicator of whether the business....

What is Equipment Financing?

Equipment financing is a loan or lease structure specifically designed to fund the acquisition of business equipment, with the equipment....

What is EDC (Export Development Canada)?

EDC is a federal Crown corporation that helps Canadian businesses manage the risks of international trade and access financing for....

What is a Demand Loan?

A demand loan is a loan that the lender can require to be repaid in full at any time, with....