GEARING Definition

GEARING is the proportion of the capital employed of a company that is financed by lenders rather than shareholders.

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REPORT DATE is the date conclusions are transmitted to the client.

INDENTURE is an agreement between lender and borrower which details specific terms of the bond issuance. Specifies legal obligations of bond issuer and rights of bondholders. There is usually a indenture document spelling out the specific terms of a bond as well as the rights and responsibilities of both the issuer of the security and the holder.

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