Wandering Minds

Fixed Income Financing

1. Refunding of Bonds or Preferred Stock Refunding refers to the issuance of new securities for the purpose of retiring or replacing existing bonds or preferred stock. In simple terms, a company replaces its old financing with new financing when the new arrange…

Cash Flow Statement

📌 Summary: Cash Flow Fundamentals A Cash Flow Statement tracks the actual inflows and outflows of cash and cash equivalents within a business during a specific period. 💰 Cash Inflow (+) [Cash In] Sales / Services Revenue Other Income Generated Decrease in Assets (e.g., selling fixe…

Lease Financing

1. Overview & Key Terms Lease financing is a significant source of medium- and long-term funding. In this arrangement, the owner of an asset grants another party the right to use that asset in exchange for periodic payments. The owner of an asset (the Lessor ) grants another party (the Lessee ) the right to use that asset …