Borrowed Capital
Borrowed capital is funding received under a contractual obligation to pay interest, repay principal, or otherwise settle a debt claim.
Debt and borrowed-capital measures reconcile contractual borrowing, lease obligations, cash offsets, and leverage.
Borrowed Capital is funding that creates a contractual repayment claim. Total Debt reconciles those claims across current and noncurrent balance-sheet lines; it is not automatically the same as total liabilities.
Funded Debt is a contract-defined borrowing scope used in leverage covenants and transaction analysis. It may include current maturities, revolver drawings, leases, guarantees, or other obligations differently from reported total debt, so the controlling definition and a line-by-line reconciliation are essential.
Lease-Adjusted Debt broadens a borrowing measure with a stated treatment for current and noncurrent lease liabilities. It can improve comparisons between companies that own operating assets and companies that lease them, but the calculation must prevent double counting and use a compatible earnings denominator.
Net Debt subtracts a defined pool of cash or liquid resources from gross debt. Because neither the debt scope nor eligible cash is completely universal, a useful calculation identifies leases, restricted cash, short-term investments, overdrafts, and current maturities explicitly.
Debt amount is only one dimension of risk. Review coupon, maturity, amortization, currency, collateral, seniority, guarantees, covenants, hedging, and refinancing access alongside any Debt Ratio. This section is educational and does not provide accounting, credit, financing, legal, tax, or investment advice.
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Borrowed capital is funding received under a contractual obligation to pay interest, repay principal, or otherwise settle a debt claim.
The debt ratio compares total debt or liabilities with assets to show how much of the asset base is financed by creditors.
Funded debt is a contract-defined measure of outstanding borrowing used in leverage covenants, capital-structure analysis, and debt reconciliations.
Lease-adjusted debt adds defined lease liabilities to borrowings so analysts can compare leverage across companies with different asset-use strategies.
Net debt subtracts a clearly defined pool of available cash or liquid assets from reconciled gross debt.
Total debt is a reconciled measure of current and noncurrent borrowing, with an explicit policy for leases and other debt-like claims.