Credit and Lending

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15-Year vs. 30-Year Mortgage

A 15-year mortgage repays principal faster with higher payments, while a 30-year mortgage lowers required payments but usually increases lifetime interest.

2-1 Buydown Mortgage

A 2-1 buydown uses prefunded money to reduce the borrower's payment by two rate-equivalent points in year one and one point in year two.

3-2-1 Buydown Mortgage

A 3-2-1 buydown uses prefunded money to reduce the borrower's payment by three, two, and one rate-equivalent points during the first three years.

30-Day Delinquency

A 30-day delinquency is an account that has reached 30 days past due under a stated method, commonly reported in a 30-59 day aging bucket.

5 Cs of Credit

The 5 Cs of credit assess character, capacity, capital, collateral, and conditions when evaluating borrower creditworthiness.

5/1 Hybrid ARM

A 5/1 ARM has a fixed interest rate for five years and can reset once each year afterward under its index, margin, and caps.

5/6 Hybrid ARM

A 5/6 ARM has a fixed interest rate for five years and can reset every six months afterward under its index, margin, and caps.

60-Plus Delinquencies

60-plus delinquencies are loans at least 60 days past due, often combining 60-89, 90-plus, and sometimes nonaccrual balances in one stress measure.

90-Day Delinquency

A 90-day delinquency is a loan at least 90 days past due, a severe aging status that can overlap with default or nonaccrual but does not automatically trigger foreclosure.

Acceleration

Loan acceleration makes the outstanding debt immediately due after a specified default or other contractual trigger.

Acceleration Clause

An acceleration clause can make an entire loan balance due after a specified trigger. Learn how acceleration differs from default, cure, and foreclosure.

Accounts Receivable Financing

Accounts receivable financing is a loan or revolving facility supported by eligible customer invoices and controlled through a borrowing base, reserves, and collection monitoring.

Adjustable-Rate Mortgage (ARM)

An adjustable-rate mortgage has an interest rate that can reset using a stated index, margin, adjustment schedule, caps, and floor.

Adjusted Balance Method

The adjusted balance method calculates periodic interest after subtracting payments and credits from the opening-cycle balance.

Advance

An advance is money disbursed before repayment or final settlement, often as a draw under a loan or credit facility. Learn how advances affect balances.

Advanced IRB (A-IRB)

The advanced internal ratings-based approach lets an approved bank use qualifying internal PD, LGD, and EAD estimates within Basel credit-risk capital formulas.

Affinity Card

An affinity card is a credit card marketed through an association or cause, often using its name or logo and compensating the partner under a separate agreement.

Aging of Accounts Receivable

Aging of accounts receivable groups customer balances by invoice age or days past due to support collections, credit-loss estimates, and collateral monitoring.

Agricultural Credit Association

An Agricultural Credit Association is a Farm Credit System lender that combines short-, intermediate-, and long-term agricultural credit authorities.

Agricultural Finance

Agricultural finance provides operating, equipment, livestock, real-estate, and risk-management funding for farms and agribusinesses.

All-In Interest Rate

An all-in interest rate combines the applicable benchmark, margin, floors, and other contractual rate adjustments into the rate charged.

Allowance for Credit Losses

The allowance for credit losses is a valuation account estimating credit losses expected on loans, receivables, debt securities, and other covered exposures.

Altman Z-Score

The Altman Z-Score combines five financial ratios to classify distress risk for public manufacturing companies under the original 1968 model.

APR

Annual percentage rate expresses specified borrowing costs on an annual basis so consumers can compare credit offers more consistently.

Asset Protection Scheme

The UK Asset Protection Scheme was a 2009 financial-stability program that shared exceptional losses on specified bank assets with the government.

Asset Quality

Asset quality is an assessment of how likely a lender's loans and other credit exposures are to collect as agreed and how much loss they could produce.

Structured Credit

Asset-backed security, ABCP, CBO, securitization vehicle, collateral, waterfall, and structured-credit terms.

Asset-Based Lending

Asset-based lending ties business credit availability to eligible receivables, inventory, equipment, or other controlled collateral.

Attachment

Attachment is a court-authorized restraint or seizure of property to preserve assets before judgment or support enforcement after judgment, subject to procedure and exemptions.

Automatic Stay

An automatic stay generally pauses many collection and enforcement actions after a U.S. bankruptcy filing, subject to exceptions, limits, and court relief.

Average Credit Card Balance

Average credit card balance is a defined mean of card debt across accounts, consumers, or reporting dates and must be interpreted with its population and timing.

Average Daily Balance

Average daily balance is the mean of daily account balances during a billing cycle, commonly used with a periodic rate to calculate credit-card interest.

Bad Credit

Colloquial description of a credit profile with adverse history or risk indicators that can reduce approval options or increase borrowing costs.

Balance Transfer

A balance transfer moves existing debt to another credit account, often under temporary pricing and a separate transfer fee.

Balloon Loan

A balloon loan uses scheduled payments that do not fully amortize the principal, leaving a substantial balance due at contractual maturity.

Balloon Payment

A balloon payment is the substantial unpaid principal and other contractual amounts due when a partially amortizing loan reaches maturity.

Bank Guarantee

A bank's capped undertaking to pay a beneficiary when the applicant fails to meet specified payment or performance conditions.

Banker's Reference

Limited statement from a bank about a customer's banking relationship, provided for an authorized commercial, tenancy, supplier, or credit enquiry.

Bankruptcy

Bankruptcy is a court-supervised legal process for resolving debts through liquidation, repayment, or reorganization when normal payment is no longer workable.

Bankruptcy Estate

A bankruptcy estate is the legal pool of property interests created by a bankruptcy filing and administered under chapter-specific rules.

Bankruptcy Law

Bankruptcy law is the U.S. federal framework for court-supervised liquidation, reorganization, claims, estate property, stays, and discharge.

Beacon Credit Score

Beacon credit score is a legacy Equifax-associated name for certain FICO consumer credit-score versions.

Bespoke CDO

A bespoke CDO is a customized structured-credit exposure to a selected portfolio and loss tranche. Learn attachment points, payoff mechanics, and risks.

Bid Security

Bid security is a firm financial commitment that protects a project owner if a selected bidder does not execute the contract or furnish required bonds.

Borrower

A borrower receives credit and assumes the contractual obligation to repay principal, interest, fees, and other amounts due.

Borrowing Base

A borrowing base is a collateral-derived cap on credit availability under an asset-based or revolving loan facility.

Borrowing Power of Securities

Borrowing power of securities is the credit value assigned to eligible securities after advance rates, exclusions, and other deductions.

Bridge Loan

A bridge loan is short-term financing used to cover a timing gap until a sale, refinancing, capital raise, or other expected source of repayment occurs.

Bullet Loan

A bullet loan defers most or all principal until maturity, reducing near-term payments while concentrating repayment and refinancing risk.

Bullet Repayment

Bullet repayment requires most or all principal to be paid at maturity, concentrating funding needs at a single terminal date.

Buyer Credit

Buyer credit finances a foreign buyer's purchase from an exporter. Learn the parties, payment flow, repayment schedule, risks, and ECA support.

CARD Act of 2009

The U.S. CARD Act amended Truth in Lending rules for consumer credit cards, including pricing changes, disclosures, payments, fees, and ability-to-pay requirements.

Card Issuer

A card issuer is the entity that issues a credit card or acts as its agent, extends the credit, administers the account, and bears issuer-side credit risk.

Cash Advance

A cash advance lets a borrower access cash through a credit card, line of credit, or short-term lending product.

Cash Flow to Total Debt Ratio

Cash flow to total debt compares operating cash generation with debt; learn the formula, input choices, worked examples, interpretation, and limitations.

Cash on Delivery

Cash on delivery requires payment when goods are delivered or presented, reducing trade-credit exposure while adding refusal, return, handling, and remittance risks.

Certificate of Eligibility

A VA Certificate of Eligibility confirms basic eligibility for a VA home-loan benefit but does not approve the borrower or property for financing.

Certificate of Reasonable Value

Certificate of Reasonable Value is legacy VA valuation terminology; current VA purchase guidance generally communicates reasonable value and conditions through a Notice of Value.

Chapter 11 Bankruptcy

Chapter 11 is a U.S. plan-based bankruptcy process for reorganization, sales, or liquidation; learn DIP control, financing, valuation, creditor treatment, and risks.

Chapter 13 Bankruptcy

Chapter 13 is a U.S. repayment-plan bankruptcy for eligible individuals with regular income; learn eligibility, plan funding, claim treatment, examples, and risks.

Chapter 7 Bankruptcy

Chapter 7 is a U.S. trustee-administered liquidation process; learn individual and business treatment, exemptions, means testing, creditor recovery, liens, and discharge limits.

Charge Card

A charge card is a credit card account for which no periodic rate is used to calculate a finance charge, commonly requiring the billed balance to be paid in full.

Charge-Off

A charge-off removes a loan or receivable amount identified as uncollectible from the recorded asset and its related credit-loss allowance.

Charge-Off Rate

Charge-off rate measures gross or net charge-offs relative to a defined loan base, commonly using annualized net charge-offs divided by average loans.

Charged-off Debt

Charged-off debt is a balance a creditor recognizes as a loss for accounting purposes. Learn what charge-off changes, what it does not, and how recovery works.

Chose in Action

A Chose in Action is a personal right to sue for recovery, becoming a possessory asset upon the successful completion of a lawsuit.

Co-Borrower

A co-borrower is one of multiple borrowers legally obligated on the same loan, whether or not ownership is shared equally.

Co-Financing

Co-financing combines funding from two or more financiers for the same project or program under coordinated or separate agreements.

Collateral

Property or financial rights that support an obligation and may provide a recovery source if the borrower defaults.

Collateral Assignment

A transfer of specified contract, account, policy, or payment rights to a creditor as security for an obligation.

Collateral Management

The ongoing process of identifying, accepting, valuing, holding, monitoring, reconciling, and releasing assets used to support financial obligations.

CDO

A collateralized debt obligation pools cash or synthetic credit exposures and allocates cash flows and losses among senior, mezzanine, and equity tranches.

Collateralized Debt Position

A collateralized debt position is an on-chain borrowing position that locks cryptoassets against stablecoin or other protocol debt.

Collateralized Loan

A collateralized loan is supported by specified assets whose value and enforceability affect loan availability, pricing, and recovery.

Collection

Collection is the controlled process of verifying, pursuing, resolving, and converting due receivables into cash while preserving an evidence trail.

Collection Effectiveness Index

CEI compares actual receivables reduction with the amount eligible for collection, complementing DSO and aging analysis.

Commercial Collection Agency

A commercial collection agency pursues business-to-business receivables for a creditor under defined authority, compensation, documentation, and compliance terms.

Commercial Lending

Commercial lending provides credit to businesses and evaluates repayment capacity, structure, collateral, pricing, documentation, and monitoring.

Commercial Paper

Commercial paper is short-term corporate funding issued as promissory notes; learn discount pricing, maturity, ABCP, rollover risk, backup liquidity, and key comparisons.

Commitment Letter

A commitment letter states a lender's proposed financing commitment, key terms, conditions, fees, acceptance deadline, and documentation requirements.

Community Reinvestment Act

The Community Reinvestment Act requires federal regulators to evaluate how covered banks help meet community credit needs consistent with safe and sound operations.

Compensating Factors

Documented borrower or transaction strengths that may offset a defined underwriting weakness when lending policy and program rules permit an exception.

Consumer Credit

Consumer Credit refers to financial products that allow consumers to borrow funds or make payments over time.

Consumer Credit Act

The U.K. Consumer Credit Act 1974 regulates covered consumer credit and hire agreements alongside later amendments, FCA authorization, and conduct rules.

Consumer Credit Protection Act of 1968

The U.S. Consumer Credit Protection Act is an umbrella federal framework that began with Truth in Lending and wage-garnishment protections and later expanded.

Contingent Interest

Contingent interest is additional interest whose amount or payment depends on a specified event, performance measure, or uncertain outcome.

Convertible Debt

Convertible debt is borrowing that can become equity under contractual terms; learn conversion price, parity, dilution, valuation, examples, and investor risks.

Covenant Lite

Covenant-lite debt has limited financial maintenance testing but can retain extensive incurrence covenants, reporting duties, and defaults.

Credit

Credit is the right to receive money, goods, or services now and pay later. Learn how credit differs from loans, debt, and available credit.

Credit Access

Credit access is the ability to obtain usable financing on workable terms when needed. Learn how it differs from approval, availability, and utilization.

Credit Administration

Credit administration is the post-approval control process for loan documentation, collateral, covenants, payments, exceptions, and credit monitoring.

Credit Agreement

A credit agreement sets the commitments, borrowing rules, pricing, repayment terms, covenants, defaults, and lender rights for a credit facility.

Credit Analyst

A finance professional who evaluates repayment risk, structures credit recommendations, assigns or supports risk ratings, and monitors borrowers or issuers.

Approval Authority

Delegated power given to an officer, underwriter, committee, or board to approve, decline, condition, renew, modify, or escalate credit within defined limits.

Credit Bid

A credit bid lets an eligible secured creditor offset an allowed claim against an auction price. Learn how it differs from cash bidding and why recovery can differ from the bid.

Credit Bureau

A credit bureau assembles consumer data and provides credit reports to lenders and other users with a legally permitted purpose.

Credit Bureau Scores

Credit bureau scores are credit-risk scores calculated from consumer-file data held by a particular reporting company.

Credit Card

A credit card is a revolving credit account that lets a cardholder borrow for purchases, transfers, or cash advances up to an approved limit.

Credit Card Authorization

Credit card authorization is the issuer's approval or decline response to a transaction request before clearing and settlement.

Credit Card Balance

A credit card balance is the net amount owed on a revolving card account after transactions, fees, interest, payments, and credits.

Credit Card Fraud

Credit card fraud is unauthorized use of a card account or payment credential to obtain money, goods, services, or account access.

Rewards Program

A credit card rewards program defines how eligible activity earns cash back, points, or miles and how those rewards can be redeemed, changed, or forfeited.

Upfront Pricing

Credit card upfront pricing comprises the APRs, fees, promotional terms, and underwriting-dependent conditions presented before or when an account is opened.

Credit Control

The policies and operating controls a business uses to approve customer credit, set limits and terms, monitor receivables, resolve disputes, and collect amounts due.

Credit Counseling

Credit counseling reviews a consumer's budget, debts, and repayment options and may include financial education or a debt management plan.

Credit Creation

Credit creation is the formation of new borrower obligations and lender claims through bank loans, nonbank lending, bonds, trade credit, and other financing.

Credit Crunch

A credit crunch is a severe, materially supply-driven restriction in credit availability that prevents many otherwise viable borrowers from obtaining financing.

Credit Cycle

A credit cycle is the recurring expansion and contraction of borrowing, lending standards, leverage, risk appetite, defaults, and credit availability.

Credit Derivative

A credit derivative transfers credit risk through a contract tied to a borrower, obligation, index, or portfolio. Learn the mechanics, example, uses, and risks.

Credit Disability Insurance

Optional insurance that makes specified debt payments to a creditor when a covered illness or injury leaves the insured borrower unable to work.

Credit Downgrade

A credit downgrade lowers an issuer or obligation rating because the agency's opinion of relative credit risk has weakened.

Credit Enhancement

Credit enhancement adds support to a loan or security through collateral, guarantees, subordination, reserves, overcollateralization, or excess spread.

Credit Facility

A credit facility is a contractual framework that defines available credit, permitted drawings, pricing, repayment, and lender protections.

Credit Freeze

A credit freeze restricts access to consumer credit reports for new-account activity and helps deter identity theft.

Credit History

Credit history is the record of how a consumer has opened, used, and repaid credit accounts over time.

Credit Unemployment Insurance

Optional insurance making limited payments to a creditor after a qualifying involuntary job loss, subject to work-status rules, waiting periods, and caps.

Credit Life Insurance

Optional insurance that pays all or part of a covered debt to the creditor when the insured borrower dies, subject to policy limits and exclusions.

Credit Memo

A seller-issued document that reduces all or part of a previously invoiced amount because of a return, overcharge, allowance, cancellation, or agreed price adjustment.

Credit Memorandum

A structured lending document that presents a credit request, borrower evidence, repayment analysis, risks, structure, exceptions, and recommendation for approval.

Credit Monitoring

Credit monitoring watches selected credit reports and alerts consumers when covered information changes.

Credit Period

The agreed interval between a defined transaction event and the date payment is due under trade-credit or other deferred-payment terms.

Credit Piggybacking

Credit piggybacking uses authorized-user reporting to add another person's card history to a credit file, with sharply different risks for genuine users and paid tradelines.

Credit Policy

An approved governance framework defining acceptable credit risk, underwriting standards, authority, limits, documentation, monitoring, exceptions, and collection practices.

Credit Pull

A credit pull is an informal term for requesting consumer credit-file information for an authorized purpose.

Credit Quality

Credit quality is an overall assessment of an obligor's or debt instrument's capacity to meet promised payments and limit creditor loss.

Credit Rating

A credit rating is a third-party opinion about the relative credit risk of an issuer, obligor, or specific debt obligation.

Credit Rating Agency

A credit rating agency assigns and monitors credit-risk opinions for issuers and obligations under published scales and methodologies.

Credit Rating Upgrade

A credit rating upgrade raises an issuer or obligation rating because the agency's opinion of relative credit risk has improved.

Credit Rationing

Credit rationing occurs when lenders restrict loan availability or size rather than supplying every otherwise similar borrower willing to pay a higher interest rate.

Credit Report

A credit report is a dated record of consumer credit accounts, payment status, balances, inquiries, and related identifying information.

Credit Report Fee

A credit report fee is a disclosed charge for obtaining credit information during a loan, lease, or other permitted review.

Credit Reporting Act (CRA)

Credit Reporting Act is a jurisdiction-dependent label, not the formal name of the U.S. FCRA; identify the exact statute before applying reporting rights or deadlines.

Credit Risk Analyst

A credit risk analyst evaluates a borrower, issuer, counterparty, or portfolio to assess repayment capacity, loss exposure, and acceptable credit structure.

Credit Risk Management

Credit risk management is the governance, measurement, monitoring, and control of potential loss when borrowers or counterparties fail to perform.

Credit Sale

A sale in which the buyer receives goods or services before paying, creating deferred payment and usually a seller receivable and buyer payable.

Credit Score

A credit score is a model-based estimate of credit risk calculated from information in a consumer credit report.

Credit Scoring

Credit scoring is the process of converting defined borrower data into a numerical estimate of credit risk.

Credit Scoring Models

Credit scoring models are statistical systems that map borrower or account data to an estimate of a defined credit-risk outcome.

Credit Squeeze

A credit squeeze is a material tightening or slowdown in credit availability, reflected in stricter standards, less favorable terms, or weaker lending growth.

Credit Standing

Credit standing is the overall condition of a consumer's credit record, including payment history, balances, account status, and other reported information.

Credit Terms

The agreed conditions governing deferred payment, including due-date basis, credit period, early-payment discounts, late-payment consequences, limits, and dispute procedures.

Credit Underwriting

The evidence-based process of deciding whether and on what terms to extend, renew, or modify credit under applicable policy and law.

Credit Utilization Ratio

Credit utilization ratio compares reported revolving balances with credit limits, an important input in many consumer credit-scoring models.

Credit Watch

Credit watch is a general label for agency-specific near-term review status that may lead to an upgrade, downgrade, affirmation, or other action.

Credit-Linked Note (CLN)

A credit-linked note is funded debt whose payments depend on an issuer and a reference credit. Learn its payoff, example, risks, and document checks.

Creditor

A person or entity holding a right to payment or performance from a debtor, with recovery depending on contract, collateral, priority, evidence, and applicable law.

Creditor Steering Committee

A creditor steering committee is a smaller group of creditors that coordinates information, advisers, and negotiations during a debt workout.

Creditors' Voluntary Liquidation

Creditors' voluntary liquidation is a formal U.K. process for winding up an insolvent company under the control of a licensed liquidator.

Creditworthiness

Assessment of a borrower's willingness and capacity to repay a specific credit obligation under its proposed amount, payment, term, and security.

Cross-Default Clause

A cross-default clause links one debt agreement to defaults under other specified debt; learn thresholds, grace periods, acceleration, examples, and risks.

Current Portion of Long-Term Debt

Current portion of long-term debt is principal from existing long-term borrowing classified as due in the near term; learn calculation, reporting, liquidity effects, and risks.

Customer Credit Limit

The maximum trade-credit exposure a seller approves for a customer, measured using receivables, shipments, open orders, cleared payments, and other policy-defined amounts.

Debenture

A debenture is a corporate debt instrument whose security meaning varies by jurisdiction; learn ranking, fixed and floating charges, valuation, recovery, and risks.

Debit Note

A commercial adjustment document commonly used to increase an invoiced amount after an undercharge or agreed price increase, with usage varying by jurisdiction and system.

Debt

Debt is a financial obligation requiring a borrower or issuer to make contractually defined payments to a creditor, usually including principal and financing cost.

Debt Buyer

A debt buyer purchases and owns debt claims, usually at a discount. Learn how debt sales work, what records matter, and how buyers differ from collection agencies.

Debt Cancellation & Suspension

Optional creditor contracts that cancel or temporarily suspend specified debt obligations after covered events, distinct from credit insurance.

Debt Capital Market (DCM)

The debt capital market is where issuers raise funding through bonds and notes; learn the issuance process, pricing, participants, risks, and DCM-versus-loan tradeoffs.

Debt Consolidation

Debt consolidation is the process of merging multiple debts into a single loan, which can potentially lower interest rates and simplify repayment terms.

Debt Discharge

U.S. tax guidance for canceled debt, Form 1099-C, insolvency and bankruptcy exclusions, secured-property dispositions, and QPRI.

Debt Financing

Debt financing raises capital through loans, bonds, notes, or similar obligations; learn repayment structures, all-in cost, debt capacity, examples, and risks.

Debt Forgiveness

Debt forgiveness cancels part or all of an enforceable obligation and can affect creditor recovery, taxes, reporting, collateral, and credit history.

Debt Instrument

A debt instrument is a contract or tradable security that records a borrower obligation and a creditor claim for repayment.

Debt Obligation

A debt obligation is a contractual responsibility to repay borrowed funds, interest, or other credit claims under agreed terms.

Debt Recovery

Debt recovery is the process of converting overdue claims into cash through collection, settlement, collateral, litigation, or insolvency distributions.

Debt Relief

Debt relief is an umbrella term for measures that reduce, reschedule, refinance, settle, or discharge debt when original repayment is not sustainable.

Debt Restructuring

Debt restructuring changes existing debt terms or claims to address financial distress and improve the prospects of repayment or recovery.

Debt Retirement

Debt retirement extinguishes outstanding debt through maturity payment, amortization, redemption, repurchase, conversion, or another completed transaction.

Debt Service

Debt service is cash required for scheduled principal, interest, and defined charges; learn calculations, payment structures, examples, and refinancing risks.

Debt Service Ratio

A debt service ratio measures required debt payments relative to income or receipts; compare household, private-sector, sovereign, and coverage uses.

Debt Settlement

Debt settlement involves negotiating with creditors to pay a lower amount than the total debt owed, often agreeing on a one-time payment to settle the debt for less.

Debt Swaps

A debt swap exchanges an existing debt claim for new debt, equity, another asset, or a development commitment; learn the forms, mechanics, examples, and risks.

Debt vs. Equity Financing

Debt-versus-equity financing compares creditor claims with ownership capital. Learn cash-flow, control, dilution, tax, priority, and risk tradeoffs.

Debt-to-Capital Ratio

Debt-to-capital measures debt as a share of debt plus equity; learn formula choices, worked examples, book-versus-market inputs, interpretation, and limitations.

DTI Ratio

Debt-to-income ratio compares recurring monthly debt payments with gross monthly income; learn front-end and back-end DTI, calculations, documentation, and limits.

Debtor

A debtor is a person or entity that owes money or another enforceable obligation to a creditor under a contract, transaction, judgment, or law.

Debtor-in-Possession (DIP) Financing

DIP financing funds a Chapter 11 debtor during its case; learn the priority ladder, liens, budgets, milestones, worked liquidity example, and creditor risks.

Deed-in-Lieu

A deed in lieu transfers property voluntarily to a mortgage creditor instead of completing foreclosure. Learn the process, debt-release terms, recovery example, and risks.

Default

Default is a borrower's failure to meet a material debt obligation or another defined trigger, allowing lenders to classify and respond to serious credit deterioration.

Default Rate

Default rate measures defaults within a defined loan population and period, using account counts, exposure amounts, or a point-in-time defaulted balance.

Defaulted Interest

Defaulted interest is unpaid interest associated with a debt in default, distinct from additional default interest charged under a contractual default rate.

Defeasance

Defeasance uses a restricted portfolio of permitted assets to fund debt payments or replace collateral, subject to the contract and applicable accounting rules.

Deferment

Deferment temporarily postpones loan payments under approved conditions, with interest treatment depending on the loan type and program.

Deferred Interest

Deferred interest is accrued finance charge that is waived only if a promotional balance is paid in full by the stated deadline.

Deficiency Judgment

A deficiency judgment is a court judgment for an eligible unpaid balance after collateral credit. Learn the calculation, fair-value limits, waivers, tax issues, and risks.

Delayed Draw Term Loan (DDTL)

A delayed draw term loan commits term-loan capacity that may be funded later during a limited availability period, subject to draw conditions.

Delinquency

Delinquency is the status of a loan or other obligation with a required payment past due, commonly tracked by days-past-due aging buckets.

Delinquency Rate

Delinquency rate measures past-due or nonaccrual loans relative to a defined portfolio, using account counts or balances at a reporting date.

Delinquent

Delinquent describes an account or obligation with a required payment past due, usually paired with a days-past-due status or aging bucket.

Delinquent Credit Card Account

A delinquent credit card account is past due because the issuer did not receive at least the required minimum payment by the applicable due date.

Delinquent Debt

Delinquent debt is a financial obligation with a required payment past due, but the missed amount, cure amount, and total outstanding balance are not necessarily equal.

Demand Loan

A demand loan permits the lender to require repayment under the agreement instead of relying only on a fixed final maturity date.

Discharge in Bankruptcy

A bankruptcy discharge releases personal liability for specified debts; learn its injunction, timing, exceptions, surviving liens, examples, and limitations.

Discharge of Mortgage

A mortgage discharge is the document and recording process used to show that a mortgage lien no longer secures an outstanding obligation.

Discounted Loan

A discounted loan deducts interest or another finance charge in advance, so the borrower receives less than the obligation's face amount.

Distressed Debt

Distressed debt is debt affected by severe repayment uncertainty, default, restructuring, or bankruptcy. Learn pricing, recovery, creditor priority, and major risks.

Distressed Securities

Distressed securities are debt, claims, or equity exposed to severe default or restructuring risk; learn recovery valuation, priority, examples, and limitations.

Eligible Collateral

Assets that satisfy a lender's or market infrastructure's rules for type, ownership, documentation, credit quality, liquidity, and control.

Equal Credit Opportunity Act

The Equal Credit Opportunity Act prohibits discrimination on specified bases in any aspect of consumer and business credit transactions.

Event of Default

An event of default is a contract-defined trigger that can activate lender remedies. Learn common triggers, cure periods, waivers, acceleration, and review risks.

Exemption Laws

Exemption laws protect specified property or income from some creditor remedies or bankruptcy administration, subject to jurisdiction, limits, and claim procedures.

Expected Loss

Expected loss combines probability of default, exposure at default, and loss given default to estimate average credit loss over a defined horizon.

Factoring

Factoring is the purchase or assignment of accounts receivable by a factor, often combining earlier cash, collection services, and agreement-specific credit protection.

Fair Credit Billing Act (FCBA)

The U.S. Fair Credit Billing Act provides a formal billing-error process for covered open-end consumer credit accounts under TILA and Regulation Z.

Fair Credit Reporting Act

The U.S. Fair Credit Reporting Act governs consumer-report accuracy, privacy, permissible use, disclosures, disputes, and notices when reports affect decisions.

Farm Credit System

The Farm Credit System is a U.S. network of borrower-owned cooperative banks and associations that provides eligible agricultural and rural credit.

FSA Farm Loans

Farm Service Agency loans provide eligible U.S. farmers and ranchers with direct or guaranteed ownership and operating credit under USDA programs.

FICO Score

A FICO score is a branded family of consumer credit-risk scores calculated from credit-report information.

Financial Aid

Financial aid uses grants, scholarships, work-study, loans, and other funding to help cover education costs.

Financial Covenants

Financial covenants are agreement-defined tests of leverage, coverage, liquidity, net worth, or other borrower measures.

Financial Distress

Financial distress occurs when cash flow, financing, or asset value threatens an entity's ability to meet obligations. Learn warning signs, analysis, and responses.

Fixed-Rate Mortgage

A fixed-rate mortgage keeps the same note interest rate for its contractual term, making scheduled principal-and-interest payments predictable.

Floating Charge

A floating charge is corporate security over a changing class of assets that generally remains available for ordinary business use until crystallization.

Floating-Rate Loan

A floating-rate loan resets its interest rate using a benchmark, margin, and contractual conventions such as floors, caps, reset dates, and fallback rules.

Floor Loan

A floor loan sets the minimum amount a lender will advance, commonly in staged financing or construction-lending contexts.

Forbearance

Forbearance is a temporary agreement to reduce or pause required loan payments or delay enforcement without erasing the debt.

Foreclosure

Foreclosure enforces a mortgage against its collateral after default. Learn the stages, judicial and non-judicial paths, recovery calculation, alternatives, and risks.

Foreign Currency Borrowing

Foreign currency-denominated borrowing requires principal and interest in a specified currency, creating risk when repayment cash flows use another currency.

Forfaiting

Forfaiting converts eligible medium- or long-term export receivables into cash through a without-recourse sale to a forfaiter at a discount.

Form 1099-C

Form 1099-C reports a creditor's cancellation of debt, but the form alone does not determine the borrower's taxable income or legal liability.

Fraudulent Transfer

A fraudulent transfer is a transfer or obligation that may be avoided for prohibited intent or insufficient value under specified financial conditions.

Fully Amortizing Loan

A fully amortizing loan schedules principal-and-interest payments to reduce the balance to zero by the end of the loan term.

Fully Indexed Rate

The fully indexed rate is an adjustable-rate mortgage's index value plus contractual margin before applicable caps, floors, and rounding determine the applied rate.

Garnishee Order

A garnishee order directs a third party holding money or owing an obligation to a judgment debtor to retain or pay funds under court authority.

General Unsecured Claim

A general unsecured claim has no effective collateral and no special statutory priority, so it shares in value available to its claim class.

Government Loan Programs

Government loan programs use direct lending, guarantees, subsidies, insurance, or intermediaries to expand credit for defined public purposes.

Grace Period

A grace period is extra time after a due date or triggering event before penalties, default, or required repayment begins.

Greenlining

Greenlining is an informal label for responsible lending, investment, and financial access initiatives directed toward underserved communities.

Gross Debt Service Ratio (GDS)

Gross debt service ratio is a Canadian mortgage qualification measure comparing specified monthly housing costs with gross household income.

Guarantee

A contractual promise by a third party to pay, perform, or answer for another party's obligation under specified conditions.

Guaranteed Loan

A loan supported by a third party's promise to reimburse part or all of qualifying lender loss if specified conditions are met.

Guarantor

A person or entity that promises to pay or perform specified obligations if the primary obligor does not.

Haircut

A percentage reduction from an asset's reference value used to determine how much secured credit or exposure it can support.

Hard Inquiry

A hard inquiry is credit-file access commonly tied to an application for new credit and may affect consumer credit scores.

High-Ratio Mortgage

A high-ratio mortgage is a Canadian mortgage with a high loan-to-value ratio, commonly created by a down payment below 20% and generally requiring mortgage default insurance.

Hybrid Adjustable-Rate Mortgage

A hybrid ARM combines an initial fixed-rate period with later rate adjustments based on a stated index, margin, schedule, and caps.

Hypothecation

A financing arrangement in which property supports an obligation while the owner generally retains possession or use of the asset.

Impaired Loan

An impaired loan has experienced credit deterioration that affects expected collection under the accounting or risk framework being applied.

Income-Driven Repayment Plan

An income-driven repayment plan calculates eligible federal student-loan payments using income and other program factors.

Incremental Borrowing Rate

Incremental borrowing rate is the rate a borrower would pay for similar secured borrowing over a comparable term.

Independent Business Review

An independent business review tests a distressed company's liquidity, forecasts, viability, and restructuring options for lenders and other stakeholders.

Indexed Loan

An indexed loan changes a contractual rate, payment, or principal measure according to a named benchmark and adjustment formula.

Indirect Loan

An indirect loan is arranged through a dealer or intermediary rather than directly with the lender. Learn how assignment, pricing, and servicing work.

Individual Voluntary Arrangement

An individual voluntary arrangement is a formal England and Wales debt agreement proposed through a licensed insolvency practitioner and approved by creditors.

Insolvency

Insolvency is inability to pay debts or insufficient asset value under a relevant test; learn cash-flow and balance-sheet examples, evidence, and limits.

Installment Loan

An installment loan advances a defined amount that the borrower repays through a scheduled series of payments over a stated term.

Interest

Interest is the amount paid or earned for the use of money over time, calculated from principal, rate, time, and accrual conventions.

Interest-Only Loan

An interest-only loan defers scheduled principal repayment for a defined period, lowering initial payments but increasing later payment and maturity risk.

Inventory Loan

An inventory loan is secured by goods held for sale, helping businesses finance stock purchases or seasonal inventory needs.

Invoice Discounting

Invoice discounting provides funding against eligible invoices while the business generally keeps control of its sales ledger and customer collections.

Invoice Financing

Invoice financing lets a business borrow against unpaid customer invoices to convert receivables into near-term cash.

IOU

An IOU is an informal written acknowledgment that one party owes another, usually without the complete terms of a promissory note or loan agreement.

Issue Credit Rating

An issue credit rating is an agency opinion about the relative credit risk of a specific bond, note, loan, or debt obligation.

Japan Credit Rating Agency (JCR)

Japan Credit Rating Agency is a Tokyo-based credit rating agency whose issuer and issue ratings must be interpreted using JCR's own scales, methodologies, and regulatory scope.

Joint and Several Liability

A liability structure allowing a creditor to pursue one or more liable parties for the full covered obligation while preventing double recovery.

Joint Credit

Joint credit is extended to two or more applicants who share contractual responsibility. Learn how it differs from cosigning and authorized-user access.

Joint Liability

Joint liability connects two or more parties to one obligation. Learn how it differs from joint-and-several liability, guarantees, and internal cost sharing.

Judgment Creditor

A judgment creditor is a party awarded a court judgment requiring another party to pay money, with enforcement rights governed by procedure, priority, and exemptions.

Judgment Debt

Judgment debt is the monetary obligation established by a court judgment, adjusted for awarded interest, costs, payments, credits, and later orders.

Judgment Debtor

A judgment debtor is the party against whom a court entered a money judgment, subject to payment, enforcement, exemption, appeal, and insolvency rules.

Judicial Foreclosure

Judicial foreclosure uses a court action to enforce a mortgage. Learn the general stages, comparison with non-judicial sale, recovery example, and risks.

Late Fee

A late fee is a contractual charge imposed when a required payment is not received by the applicable deadline.

Lead Arranger

A lead arranger structures, markets, and allocates a syndicated loan while managing underwriting and distribution responsibilities defined by the mandate.

Lease Financing

Lease financing provides contractual use of an asset while allocating payment, ownership, maintenance, residual-value, and termination risks.

Lender

A lender extends funds or credit to a borrower under repayment terms. Learn how lenders differ from brokers, servicers, creditors, and investors.

Lender Liability

Lender liability is legal and compliance exposure arising from a lender's conduct in originating, administering, or enforcing credit.

Leveraged Finance

Leveraged finance provides higher-risk corporate debt for acquisitions, buyouts, recapitalizations, refinancing, and growth.

Leveraged Lease

A leveraged lease combines lessor equity with third-party debt secured by the leased asset and assigned lease payments.

Leveraged Loan

A leveraged loan is institutional credit to a highly leveraged or lower-credit-quality borrower, commonly with floating-rate and senior secured terms.

Liquidated Debt

Liquidated debt is a claim whose monetary amount is fixed or readily determinable, even when another aspect of the claim is disputed.

Liquidation

Liquidation converts assets into cash through position closure, asset sales, or a business wind-down, with proceeds allocated under applicable rights.

Liquidity Crisis

A liquidity crisis is an acute cash or funding shortfall; learn how it differs from insolvency, how crises spread, warning signs, examples, and response limits.

Loan

A loan provides money or another asset to a borrower under an agreement requiring repayment, usually with interest and fees.

Loan Amortization

Loan amortization is the scheduled allocation of debt payments between interest and principal over time.

Loan Basics

Loan Basics and Analysis terms for credit facilities, borrower analysis, pricing, fees, amortization, repayment, loan types, and regulation.

Loan Broker

A loan broker helps a borrower identify or arrange financing from a lender and may receive a fee or commission for the intermediary service.

Loan Capital

Loan capital is debt funding used in a business's capital structure; learn its forms, cost, repayment effects, comparison with equity, and debt-capacity risks.

Loan Covenant

A loan covenant is an agreement-defined reporting duty, promise, restriction, or financial test that applies during a loan.

Loan Credit Default Swap (LCDS)

A loan credit default swap transfers defined credit-event exposure on a loan or loan index; learn premiums, settlement, hedge basis, examples, and risks.

Loan Fraud

Loan fraud involves intentional material deception or a scheme used to obtain, fund, purchase, service, or avoid repayment of credit.

Loan Grading

Loan grading assigns an institution-defined risk category to a credit exposure and updates it as repayment risk changes.

Loan Life Coverage Ratio (LLCR)

LLCR compares the present value of project cash flow available during the remaining loan life with the outstanding loan balance.

Loan Loss Provision

A loan loss provision is the income-statement expense or benefit used to adjust a lender's allowance for expected credit losses.

Loan Modification

A mortgage loan modification changes an existing loan's terms. Learn the payment mechanics, trial and permanent status, example, review checklist, and risks.

Loan Origination

Loan origination is the end-to-end process of creating a loan, from application and underwriting through approval, documentation, closing, and funding.

Loan Origination Fee

A loan origination fee is an upfront charge for making or arranging a loan that can affect proceeds, disclosures, and total borrowing cost.

Loan Participation Note (LPN)

A loan participation note is issued to finance an underlying loan; learn its three-party structure, payment flow, comparison with direct participation, and principal risks.

Loan Portfolio

A loan portfolio is a lender's collection of outstanding loans, managed through credit quality, concentration, yield, maturity, collateral, and loss analysis.

Loan Repricing

Loan repricing changes a loan's applied interest rate under a reset formula, pricing grid, renewal, or negotiated modification.

Loan Servicing

Loan servicing is the administration of payments, balances, records, communications, and account events after a loan is funded.

Loan Shark

A loan shark is an unlawful or unlicensed lender associated with prohibited rates, hidden terms, coercion, or extortionate collection methods.

Loan Syndication

Loan syndication is the process of arranging and distributing one credit facility among multiple lenders; learn the stages, deal types, allocations, and risks.

Loan Term

Loan term is the contractual period from a loan's start to its final maturity, when the remaining obligation becomes due.

Loan Underwriting

Loan underwriting evaluates a borrower's repayment capacity, credit risk, collateral, loan purpose, structure, and supporting evidence.

Loan-Level Price Adjustment (LLPA)

A loan-level price adjustment changes agency mortgage acquisition pricing based on specified loan, borrower, property, or transaction characteristics.

Loan-Loss Reserve

Loan-loss reserve is an informal name for the allowance that reduces reported loans for expected credit losses; it is not a separate cash fund.

Loss Given Default

Loss given default measures economic loss as a percentage of exposure at default after discounted recoveries and material workout costs.

Manual Underwriting

Human review of a credit application using verified documents, lending policy, repayment analysis, and documented judgment rather than an automated result alone.

Mercantile Agency Services

Mercantile agency services provide business credit information used to evaluate trade customers, suppliers, and commercial counterparties.

Mezzanine Finance

Mezzanine finance provides subordinated or equity-linked capital between senior debt and common equity in a capital structure.

Microfinance

Microfinance provides small-scale credit and other financial services to people or enterprises underserved by conventional banking.

Minimum Monthly Payment

The minimum monthly payment is the least amount a credit-card issuer requires by the statement due date for that billing cycle.

Money Factor

Money factor is a lease-finance rate used to calculate rent charges and can be converted to an approximate APR.

Mortgage Assignment

A mortgage assignment transfers specified creditor rights in a mortgage loan from an assignor to an assignee without transferring the borrower's property ownership.

Mortgage Buydown

A mortgage buydown uses upfront funds either to purchase a lower note rate or to subsidize scheduled payments for a limited opening period.

Mortgage Discrimination

Mortgage discrimination is unequal treatment in housing-related credit because of a characteristic protected by fair-lending or fair-housing law.

Mortgage Forbearance

Mortgage forbearance temporarily pauses or reduces payments without erasing them. Learn how the payment gap works, compare exit options, and review key risks.

Mortgage Rate

A mortgage rate is the percentage used to calculate interest on a home loan, affecting principal-and-interest payments and borrowing cost.

Mortgage Rate Float-Down

A mortgage rate float-down is a conditional right to improve locked pricing if market rates fall before closing.

Mortgage Rate Lock

A mortgage rate lock is a conditional lender commitment to hold stated interest-rate pricing for a defined period before closing.

Mortgage Rate Sheet

A mortgage rate sheet is a lender pricing schedule that maps loan scenarios to interest rates, points, credits, and pricing adjustments.

Mortgage Relief

Mortgage relief is an umbrella term for assistance when payments become difficult. Compare forbearance, repayment, modification, short sale, deed in lieu, and scam risks.

Mortgagee

A mortgagee receives a mortgage interest in property. Learn how the role differs from lender, loan owner, note holder, servicer, trustee, and investor.

Mortgagee Clause

A mortgagee clause protects a named lender's interest in insured property. Learn standard versus loss-payable clauses, claim checks, proceeds, and risks.

Mortgagor

A mortgagor grants a mortgage interest in property, usually to secure a loan. Learn how the role differs from borrower, owner, mortgagee, and servicer.

NRSRO

An NRSRO is a credit rating agency registered with the SEC for one or more specified rating classes under the U.S. federal oversight framework.

Negative Amortization

Negative amortization occurs when a permitted payment is below accrued interest, causing unpaid interest to be added to principal.

Negative Equity

The condition in which debt secured by an asset exceeds the asset's current market or sale value.

Negative Pledge

A negative pledge is a covenant restricting liens or security interests that could place new secured creditors ahead of existing lenders or bondholders.

Net Charge-Off

Net charge-off is gross charge-offs minus recoveries during a period, showing realized credit loss after collections on previously charged-off amounts.

Net Debt-to-Equity Ratio

Net debt-to-equity compares debt after defined cash deductions with shareholders' equity; learn reconciliation, cash-availability limits, examples, and risks.

Net Rate

Net rate measures interest as a percentage of actual loan proceeds received, highlighting how discounts or fees change borrowing cost.

New Money

New Money refers to additional long-term financing provided to a company or government through new issues or issues exceeding the amount of a maturing issue or refunded issues.

Non-Conforming Loan

A non-conforming mortgage falls outside one or more Fannie Mae or Freddie Mac purchase requirements, including applicable loan limits.

Non-Judicial Foreclosure

Non-judicial foreclosure enforces a qualifying power of sale without a full foreclosure lawsuit. Learn the stages, notices, comparison, and risks.

Non-Marketable Debt

Non-marketable debt cannot be freely sold in a secondary market. Learn how transfer restrictions affect liquidity, valuation, redemption, and risk.

Non-Performing Loan (NPL)

A non-performing loan meets the serious-delinquency or unlikeliness-to-pay criteria of a stated prudential, regulatory, or reporting framework.

Non-Purpose Loan

A non-purpose loan is credit backed by securities when the proceeds are not used to buy, carry, or trade securities.

Non-Recourse Loan

A non-recourse loan generally limits lender recovery to specified collateral, subject to guarantees, carve-outs, and applicable law.

Nonaccrual Loan

A nonaccrual loan is a loan for which a lender stops accrual-basis interest recognition under an applicable accounting or regulatory policy.

Nonperforming Asset

A nonperforming asset is a credit asset or exposure meeting the applicable nonperformance criteria, with scope that can be broader than loans alone.

Nonperforming Loan (NPL)

A nonperforming loan is a loan meeting the applicable nonperformance criteria because of serious delinquency, default, credit impairment, or unlikely full repayment.

Rating Notching

Rating notching adjusts an issue or related-entity rating relative to a reference rating for priority, recovery, support, or structural differences.

Note Issuance Facility

A note issuance facility lets a borrower issue short-term notes under a medium-term arrangement backed by bank underwriting or standby credit.

Notice of Default

A notice of default identifies an alleged mortgage breach and possible remedies. Learn how it differs from delinquency, acceleration, and a foreclosure-sale notice.

Option ARM

An option ARM offers several monthly payment choices, but a minimum payment may add unpaid interest to the balance and cause payment shock later.

Original Creditor

An original creditor is the party to whom a debt was first owed, before servicing, collection, or ownership may transfer to another entity.

Outstanding Balance

Outstanding balance is the unpaid amount still owed on a loan, credit card, receivable, or other credit account.

Overnight Loan

An overnight loan provides funds for repayment on the next business day, commonly for wholesale liquidity and settlement management.

Parallel Loan

A parallel loan uses offsetting loans in different currencies or jurisdictions to manage funding, currency, or transfer restrictions.

Pari Passu Clause

A pari passu clause states that specified obligations rank equally within a defined class, without necessarily requiring equal timing, security, or payment.

Participation Loan

A participation loan allows an originating lender to sell an interest in a loan while usually retaining the borrower relationship and servicing role.

Past Due

Past due means a required payment remains unpaid after its contractual due date, although fees, delinquency reporting, and default remedies may use later thresholds.

Past-Due Loan

A past-due loan has a contractual principal, interest, or fee payment that remains unpaid after its due date under the applicable counting rule.

Payday Loan

A payday loan is short-term consumer credit commonly repaid in a lump sum around the next payday and often priced as a fee per amount borrowed.

Payment

Payment is the transfer of money or value to satisfy a debt, obligation, purchase, claim, or contractual amount due.

Payment Adjustment Date

An ARM payment adjustment date is when a recalculated mortgage payment becomes due after a contractual rate change or other scheduled payment event.

Payment Bond

A surety bond protecting qualifying subcontractors, labor providers, and suppliers when a bonded contractor does not pay covered project obligations.

Payment Protection Insurance (PPI)

U.K.-associated insurance designed to make limited credit repayments after covered accident, sickness, unemployment, disability, or death events.

Peer-to-Peer Lending

Peer-to-peer lending uses an online marketplace to connect borrowers with investors through direct loans, whole-loan sales, or payment-dependent notes.

Performing Assets

Performing assets are loans or other credit exposures meeting the applicable payment and performance criteria, although they can still carry material credit risk.

Permanent Mortgage Buydown

A permanent mortgage buydown uses upfront discount points to obtain a lower note rate for the loan term, subject to the lender's pricing and loan terms.

Personal Guarantee

An individual's contractual promise to pay or perform specified obligations of a business or another borrower.

Personal Line of Credit

A personal line of credit is generally unsecured revolving credit that permits repeated draws, repayments, and renewed borrowing up to a limit.

Personal Loan

A personal loan generally provides one lump sum that an individual repays through scheduled installments over a stated term.

Pledge

A commitment of property as security, often implemented through possession, delivery, control, or a documented security interest.

Power of Sale

A power of sale authorizes qualifying non-judicial foreclosure under a mortgage or deed of trust. Learn how it differs from a court judgment and what evidence matters.

Pre-Foreclosure

Pre-foreclosure is the period after serious mortgage default but before foreclosure is completed. Learn the timeline, workout and sale options, equity math, and risks.

Precomputed Interest

Precomputed interest is calculated for a loan's scheduled term at origination and allocated across the contractual payments.

Predatory Lending

Predatory lending describes exploitative credit practices involving deception, abusive terms, harmful refinancing, unaffordable payments, discrimination, or misuse of borrower vulnerability.

Preference

A bankruptcy preference is a pre-filing transfer that may be avoided when it favors an existing creditor under the elements of Section 547.

Prepayment Penalty

A prepayment penalty is a contractual charge imposed when a borrower repays some or all of a loan earlier than specified.

Prepayment Risk

Prepayment risk is uncertainty about principal returning earlier than expected and changing an investor's yield, duration, or reinvestment income.

Primary Mortgage Market

The primary mortgage market is where borrowers obtain newly originated mortgage loans from lenders, brokers, banks, and other approved originators.

Prime Loan

A prime loan is credit originated within a lender's lower-risk borrower tier under the product's underwriting criteria.

Prime Rate

The prime rate is a bank-set base rate used to price some variable-rate business and consumer credit.

Principal

Principal is the amount borrowed or invested before interest, returns, and most charges are added.

Priority

Bankruptcy priority ranks specified unsecured claims for payment, while collateral rights and subordination separately shape the recovery waterfall.

Probability of Default (PD)

Probability of default estimates the likelihood that a borrower will fail to meet debt obligations over a stated time horizon.

Project Financing

Project financing relies primarily on a project's cash flows, contracts, and assets for debt repayment. Learn SPV structure, completion risk, DSCR, and lender protections.

Promissory Note

A promissory note is a signed written promise by a maker to pay a specified sum on demand or at a defined future time.

Purchase Money Security Interest (PMSI)

A purchase money security interest secures seller credit or financing used to acquire specified goods, with special priority when statutory conditions are met.

Qualified Endorsement

An endorsement, commonly using "without recourse," that transfers a negotiable instrument while disclaiming the endorser's payment obligation if it is dishonored.

Quasi-Loan

A quasi-loan arises when one party pays or reimburses an amount for another and the beneficiary must reimburse that party.

Rate Lock Extension

A rate lock extension continues conditional mortgage pricing beyond its original expiration, often subject to lender approval and cost.

Rate Lock Period

A rate lock period is the defined interval during which a lender conditionally holds stated mortgage pricing before closing.

Rating Outlook

A rating outlook signals a credit rating agency's view of the potential direction of a rating over its stated medium-term horizon.

Reaffirmation Agreement

A reaffirmation agreement preserves personal liability for a debt that might otherwise be discharged; learn its effect, risks, rescission rule, and evidence.

REO

Real estate owned is property acquired by a lender through foreclosure or debt satisfaction. Learn the REO lifecycle, valuation, carrying costs, sale process, and risks.

Receivables Financing

Receivables financing converts eligible customer invoices into earlier cash through secured borrowing, invoice finance, factoring, or other receivables-transfer structures.

Receivership

Receivership places specified assets or operations under a receiver; learn appointment types, authority, recovery economics, creditor effects, and jurisdictional limits.

Recourse Loan

A recourse loan permits the lender to pursue the liable borrower or guarantor beyond collateral for an enforceable unpaid balance.

Recovery Rate

Recovery rate measures post-default value recovered relative to exposure at default, with timing and workout costs determining the economic result.

Recovery Rating

A recovery rating is an agency assessment of the relative recovery characteristics of a debt obligation after default or distress.

Redlining

Redlining is the discriminatory avoidance or restriction of credit access in an area because of the race or ethnicity of its residents.

Refinancing

Refinancing replaces existing debt with new borrowing to change the rate, term, payment structure, collateral, lender, or amount owed.

Refunding

Refunding issues new debt to retire existing debt; learn how current and advance refunding work, how savings are measured, and what issuers and bondholders should verify.

Reorganization

Financial reorganization restructures debt, ownership, assets, or operations; learn Chapter 11 plan mechanics, recovery analysis, examples, and risks.

Repayment Term

A repayment term is the contractual period and payment schedule over which a borrower is expected to repay a loan.

Representation and Warranty

Contractual statements about facts, status, or condition used for diligence, closing, risk allocation, and remedies if inaccurate.

Retail Credit

Retail credit finances purchases through store cards, co-branded cards, installment loans, or BNPL. Learn how pricing and promotions differ.

Retail Credit Bureau

Retail credit bureau is a historical or industry label for a consumer-reporting bureau serving retail and household credit decisions.

Revolving Charge Account

A revolving charge account is an open-end credit account that permits repeated borrowing, repayment, and renewed availability up to a limit.

Revolving Credit

Revolving credit allows repeated borrowing and repayment up to a limit, making available credit refresh as balances are paid down.

Revolving Credit Facility

A revolving credit facility lets a borrower draw, repay, and redraw funds up to current availability during a defined commitment period.

Rewards Card

A rewards card is a credit or charge card that offers cash back, points, miles, or benefits on eligible activity, subject to account and program terms.

Rewards Points

Rewards points are program units earned from eligible activity and redeemed at values that depend on the issuer, redemption method, and current terms.

Right of Redemption

The right of redemption may let an eligible party recover mortgaged property by paying a required amount. Compare pre-sale and statutory post-sale rights.

Loan Rollover

A loan rollover extends, renews, or replaces debt near maturity instead of requiring complete repayment on the original due date.

Rule of 78s

The Rule of 78s is a method used to calculate the interest charged on installment loans with add-on interest. It is based on the sum of the digits from 1 to 12 for a 12-month loan.

Satisfaction of a Debt

Satisfaction of a debt occurs when an obligation is performed, paid, settled, or otherwise discharged under enforceable terms.

SBA 504 Loan

An SBA 504 loan combines senior lender financing with a CDC debenture-backed loan for eligible long-term small-business fixed assets.

SBA 7(a) Loan

An SBA 7(a) loan is lender-provided small-business financing backed by a conditional SBA guarantee for eligible uses and borrowers.

Schumer Box

A Schumer Box is the standardized table highlighting important credit-card APRs, fees, and conditions in U.S. applications, solicitations, and account-opening disclosures.

Seasoned Loan

A seasoned loan has enough elapsed payment history to support performance analysis beyond its original underwriting data.

Secured Credit Card

A secured credit card is a revolving credit account backed by a cash deposit or other collateral that reduces the card issuer's loss exposure.

Secured Creditor

A secured creditor has an enforceable claim supported by specified collateral, subject to priority, valuation, procedure, and insolvency law.

Secured Debenture

A secured debenture is a debt instrument or facility supported by collateral through fixed, floating, or combined charges.

Secured Debt

Secured debt is an obligation supported by enforceable rights in specified collateral, subject to valuation, priority, and enforcement limits.

Secured Liability

A secured liability is an obligation supported by pledged assets or another enforceable collateral interest.

Secured Loan

A secured loan is backed by collateral that gives the lender a claim on pledged assets if the borrower defaults.

Secured Party

A secured party is a person or representative in whose favor an Article 9 security interest or agricultural lien exists.

Secured Transaction

A secured transaction gives a creditor rights in personal-property collateral to support payment or performance of an obligation.

Secured vs. Unsecured Debt

Secured debt gives a creditor rights in specified collateral, while unsecured debt relies on the borrower's general payment obligation and creditor priority.

Securitization

Securitization pools loans or receivables and issues securities supported by their cash flows. Learn the process, waterfall, example, benefits, and risks.

Security Agreement

A security agreement creates or provides for a security interest and defines the collateral and obligations it supports.

Security Interest

A security interest is a property interest in collateral that secures payment or performance of an obligation.

Senior Bank Loan

A senior bank loan is corporate debt that ranks ahead of specified junior obligations and is often secured by first-priority collateral.

Senior Debt

Senior debt ranks ahead of defined junior obligations, but its actual recovery also depends on collateral, legal entity, statutory claims, and available value.

Senior Debt vs. Junior Debt

Senior debt ranks ahead of junior debt, but collateral, legal entity, covenants, and available value determine the real difference in risk and recovery.

Set-Off

Set-off applies one enforceable obligation against a mutual counter-obligation, reducing the amount payable while remaining subject to contract, law, and insolvency limits.

Short Sale

A mortgage short sale transfers property for less than the secured payoff with creditor approval. Learn the process, recovery math, lien issues, and risks.

Soft Inquiry

A soft inquiry is credit-file access that does not affect consumer credit scores or signal a new-credit application.

Soft Inquiry vs. Hard Inquiry

Soft inquiry vs. hard inquiry compares credit-file checks by purpose, visibility, authorization, and credit-score treatment.

Specialized Finance

Project and export financing structures that combine lenders, development institutions, public support, guarantees, and commercial capital.

Standby Credit Facility

A standby credit facility is committed backup funding intended to cover a defined liquidity need, such as maturing commercial paper that cannot be refinanced.

Standstill Agreement

A standstill agreement temporarily restricts specified creditor enforcement while a distressed borrower and its creditors assess a workout.

Startup Loan

A startup loan provides debt financing to a new business whose repayment case relies more on plans, founder support, and projected cash flow.

Statement of Affairs

Jurisdiction-specific insolvency disclosure covering assets, creditors, security, realizable value, transactions, and financial history.

Stressed Assets

Stressed assets are credit exposures showing elevated repayment or loss risk under a stated internal, regulatory, or analytical definition.

Structural Subordination

Structural subordination makes parent-company creditors dependent on residual value from subsidiaries after subsidiary-level creditors are addressed.

Student Loan

A student loan is borrowed money used for eligible education costs and repaid under government-program or private-loan terms.

Subordinated Debt

Subordinated debt ranks behind defined senior obligations, increasing loss severity and making payment, blockage, and recovery terms central to analysis.

Subordination

Subordination places one claim, lien, or creditor position behind another through contract, collateral priority, legal structure, statute, or court action.

Subordination Agreement

A subordination agreement defines how one creditor's payment, lien, enforcement, or recovery rights rank behind another creditor's rights.

Subprime Lending

Lending to borrowers assessed as presenting materially higher default risk, with product-specific definitions, higher pricing, and enhanced risk controls.

Subprime Loan

A subprime loan is credit made to a borrower with elevated expected default risk under the lender's underwriting criteria.

Swingline Loan

A swingline loan is a short-term advance funded by a designated lender under a sublimit of a larger revolving credit facility.

Syndicated Loan

A syndicated loan is one credit facility funded by multiple lenders under common documents, agent administration, and shared voting rules.

Tax Foreclosure

Tax foreclosure enforces a property-tax or qualifying public-charge lien. Compare lien sales, property sales, redemption, surplus, priority, and mortgage risks.

Temporary Mortgage Buydown

A temporary mortgage buydown uses prefunded money to reduce the borrower's opening payments while the contractual note rate and full payment obligation remain in place.

Term Loan

A term loan provides funded credit with a stated maturity, interest terms, and an agreed principal repayment schedule.

Third-Party Debt Order

A third-party debt order in England and Wales can freeze and redirect money a third party owes a judgment debtor, subject to interim and final court stages.

Trade Credit

Short-term supplier financing created when a buyer receives goods or services before paying the invoice.

Credit Application

A business customer's request for supplier payment terms and a credit limit, supported by entity, ownership, financial, banking, and trade-reference information.

Trade Credit Insurance

Business insurance protecting covered accounts receivable against specified customer nonpayment, subject to credit limits, retention, exclusions, and claims terms.

Trustee Sale

A trustee sale is a foreclosure auction conducted under a deed of trust. Learn the process, bidding outcomes, documents, recovery example, and risks.

Truth in Lending Act

The U.S. Truth in Lending Act requires standardized disclosures for covered consumer credit and supports comparison of APR, finance charge, payments, and terms.

UCC-1 Statement

A UCC-1 financing statement is a public notice record used to perfect many Article 9 security interests by filing.

Undersecured Creditor

An undersecured creditor is owed more than the value supporting its secured claim, potentially leaving both secured and unsecured claim components.

Underwater Mortgage

An underwater mortgage has secured debt above the property's current value. Learn negative-equity and CLTV calculations, sale-cost effects, options, and risks.

Unitranche Debt

Unitranche debt combines senior and junior credit risk in one borrower-facing facility, often with a separate lender-side payment waterfall.

Unliquidated Debt

Unliquidated debt is a claim whose monetary amount is not fixed or readily determinable and requires further evidence, valuation, or adjudication.

Unsecured Creditor

An unsecured creditor lacks an effective claim against specified collateral and depends on general payment, collection, and insolvency rights.

Unsecured Debenture

An unsecured debenture is a debt security without specified collateral, leaving investors dependent on issuer credit, ranking, and general recovery value.

Unsecured Debt

Unsecured debt is borrowing without specified collateral, leaving the creditor dependent on repayment capacity and general legal recovery rights.

Unsecured Loan

An unsecured loan is not backed by specific collateral, so repayment depends mainly on borrower creditworthiness and legal recourse.

USDA Rural Development Loans

USDA Rural Development loans and guarantees finance eligible rural housing, businesses, community facilities, utilities, and infrastructure.

Usury

Usury is charging interest or covered loan costs above an applicable legal limit. Learn why lender status, fees, product, and jurisdiction matter.

Wage Garnishment

Wage garnishment requires an employer to withhold part of an employee's earnings under court or other legal authority, subject to debt-specific limits and protections.

Warehouse Bond

A warehouse bond is limited financial assurance for a warehouse operator's covered statutory, licensing, or contractual obligations.

Warehouse Lending

Warehouse lending provides interim credit against originated loans or receivables before sale, securitization, or permanent financing.

Warehousing in Investment Banking

Warehousing temporarily accumulates and finances loans or securities before securitization, syndication, or sale to long-term investors.

WARF

Weighted average rating factor converts portfolio credit ratings to agency-specific numerical factors and averages them by collateral balance.

Whole Loan

A whole loan is an entire loan asset held or transferred without dividing the lender's interest into participations or securities.

Working Capital Loan

A working capital loan finances operating cash needs and is repaid from asset conversion or sustainable business cash flow.

Workout

A loan workout is a negotiated response to actual or expected repayment stress. Learn common structures, cash-flow analysis, documentation, accounting boundaries, and risks.

Yield Maintenance

Yield maintenance is a prepayment-premium formula intended to compensate a lender when fixed-rate debt is repaid early.

Zero Liability Policy

A zero liability policy is an issuer or payment-network promise that can reduce a cardholder's responsibility for qualifying unauthorized transactions below legal limits.

ZETA Model

The ZETA model is a seven-variable corporate-bankruptcy classification model whose original variables were disclosed but whose fitted coefficients were not published for general calculation.

Zombie Debt

Zombie debt is an informal label for old, inaccurate, paid, settled, discharged, time-barred, or misidentified debt that resurfaces in collection activity.