A transaction in which: one of the parties (creditor or lender) places cash, real goods or other benefits at the disposal of the other party or undertakes to cover up to a certain amount its debts or perform payment instructions; the other party (the debtor or the borrower) returns, in set times, the equivalent of the funds used and, in addition, pays the lender remuneration for using these funds in the form of interest (percentage) calculated in proportion to the sum and the period of loan utilization; for the debtor, obtaining a loan means establishing a liability (debt).

• Long-term liabilities
• Short-term liabilities

• Bank credit
• Credit for non-financial sector
• Credit for general government sector