What Exactly Are Debt and Equity?

Debt and equity are the two basic ways a company finances its operations and growth. Understanding who provides each type of capital, what they receive in return, and which claims get paid first is essential for analyzing companies and discussing transactions in investment banking interviews.

Author: Michael Harris Updated 4 min read

Debt Is Borrowed Money

Debt is capital that a company borrows and is generally required to repay. The borrower typically makes periodic interest payments and returns the principal—the original amount borrowed—at maturity. Common forms include bank loans, revolving credit facilities, and bonds.

Debt holders are creditors, not owners. They usually do not participate directly in the company’s upside if its value increases. Instead, they expect the contractual interest and principal payments promised by the borrower. If the company cannot meet those obligations, it may default, allowing lenders to pursue remedies specified in the debt documents.

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