External financing - Gaibukinyuu (English spelling) external financing
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When a company needs funds, it can raise them from outside sources, such as issuing new shares or bonds, borrowing from financial institutions, or taking out trade credit. In contrast, when a company raises funds by relying on internal sources, this is called internal financing. In this case, the sources are retained earnings and depreciation reserves. Source: Encyclopaedia Britannica Concise Encyclopedia About Encyclopaedia Britannica Concise Encyclopedia Information |
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企業に資金の必要が生じたとき外部から調達することで，新株式の発行，社債の発行，金融機関からの借入れ，企業間信用などがある。これに対して，企業が内部にある資金源に頼って資金を調達することを内部金融 internal financingという。この場合は内部留保や減価償却積立金がその源泉となる。
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