Source of Funds

Finance

Quick Definition

Source of Funds refers to the origin from which a business or individual obtains money for investment, operations, or other financial needs.

Detailed Explanation

Sources of Funds are essential for financing business operations, investments, and growth. These funds can come from internal sources (within the business) or external sources (outside investors or lenders).

Understanding sources of funds helps in financial planning, capital structure decisions, and risk management.

Types of Sources of Funds

1. Internal Sources

  • Retained earnings
  • Sale of assets
  • Cash reserves

2. External Sources

  • Equity (shares issued to investors)
  • Debt (loans, debentures)
  • Venture capital and private equity

Why Source of Funds Matters

  • Helps manage business growth
  • Impacts cost of capital
  • Determines financial risk

Source of Funds vs Use of Funds

  • Source of Funds: Where money comes from
  • Use of Funds: How money is spent

Example

"A company raises ₹10 crore by issuing shares (equity) and taking loans—these are its sources of funds."

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