Assets are items of value to a business that can be converted into cash. They can be tangible items such as factories, machinery or securities or intangible items such as goodwill, the title of a newspaper or a product's brand name. They appear on the company's balance sheet.

The borrowing rate charged by banks to their best, most creditworthy customers.

In a general sense, an underwriter is a person or company that assumes financial risk. In financial markets an underwriter is a financial institution closely involved in the pricing and distribution of a new issue of a security. In exchange for a fee, the underwriter guarantees to the company issuing the securities that it will receive a set price [..]