Özet:

In the article the place and role of debt in the capital structure of the company. The basic intrinsic characteristics of debt, which include: loan capital as accumulated value, loan capital as the carrier risk factors, loan capital as a carrier of factor liquidity loan capital as an object of temporary benefits, debt capital market as an object handle, lending capital as an object of use. From the perspective of financial management is supplemented with the characteristics of debt the company: loan capital as an object of management and loan capital as a source of additional income. Based on a comprehensive study of the basic characteristics defines the essence of the concept of «debt capital» in terms of borrowing as a source of funds received by the enterprise in cash or in kind from organizations and individuals, from the state on terms of repayment and for a fee by the voluntary agreement of the parties with a view to obtain economic profits (profits) resulting from productive use.

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