Business Finance Terms, Explained Simply.

Learn more about common financial terms here.
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What is the Working Capital Ratio?

The working capital ratio, also called the current ratio, divides current assets by current liabilities to show whether the business....

What is a Working Capital Facility?

A working capital facility is a credit arrangement specifically structured to fund the short-term operational cycle of a business, bridging....

What is the difference between a Term Loan and Revolving Credit?

A term loan advances a fixed amount repaid on a set schedule; revolving credit provides a limit that can be....

What is Subordinated Debt?

Subordinated debt sits behind senior debt in the repayment hierarchy, meaning in a default or insolvency, senior lenders are repaid....

What is Solvency?

Solvency is the ability of a business to meet its financial obligations as they fall due, the threshold between a....

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....