CFM3101 - Understanding loan relationships: introduction

What is corporate finance?

Corporate finance covers the raising of funds and the managing of money by companies.

In a small company this might involve the director deciding whether to borrow from the bank or from a relative. In a large multi-national company it might involve the finance director weighing up the costs of issuing debt in the international money markets in a currency other than sterling or entering into a complex securitisation arrangement to raise further funds.

The small company director might consider whether to invest surplus funds in a deposit account or lend surplus funds to another business. The finance director of the large multi- national may be considering investing in eurobonds ( CFM3202c) or financing the takeover of another company by one of its subsidiaries.

At whatever level, these activities constitute corporate finance. There are other ways that corporates may obtain funding, such as issuing shares ( CFM3256), acquiring assets on leases or through securisations ( CFM3304).

There are some commercial circumstances where the issuing and buying and selling of debt become an important feature. You will find more detail about