Financials pillar · v0.16.0
debt Debt
Debt instrument record per BDR 0068 §5.
$id · https://corpospec.com/schemas/v0.16.0/debt.schema.json
Fields
| Field | Type | Required | Description |
|---|---|---|---|
| agreement_ref | PathRef | yes | PathRef into `legal/contracts/<slug>` for the loan agreement. |
| currency | IsoCurrency | yes | ISO 4217 currency code. |
| entity | PathRef | yes | Path-based cross-reference relative to .corpospec/ root. Pattern: `^[a-z0-9_-]+(/[a-z0-9_.-]+)+$` |
| governing_law | IsoCountry | yes | ISO 3166-1 alpha-2 country code. |
| id | PathRef | yes | Path-based cross-reference relative to .corpospec/ root. Pattern: `^[a-z0-9_-]+(/[a-z0-9_.-]+)+$` |
| instrument_type | DebtInstrument | yes | Debt instrument kind. |
| interest_rate | InterestRate | yes | Fixed or floating rate. |
| lender | PathRef | yes | Path-based cross-reference relative to .corpospec/ root. Pattern: `^[a-z0-9_-]+(/[a-z0-9_.-]+)+$` |
| maturity_date | IsoDate | yes | ISO 8601 date (YYYY-MM-DD). |
| name | string | yes | |
| origination_date | IsoDate | yes | ISO 8601 date (YYYY-MM-DD). |
| outstanding | MonetaryAmount | yes | A monetary value with currency. |
| payment_schedule | PaymentSchedule | yes | Payment schedule. |
| principal | MonetaryAmount | yes | A monetary value with currency. |
| status | DebtStatus | yes | Debt lifecycle status. |
| collateral | Collateral? | — | |
| convertible_doc_ref | PathRef? | — | PathRef into BDR 0067 ConvertibleInstrumentDocument when this debt is the debt-phase of a convertible. |
| covenants | PathRef[] | — | PathRefs into covenant records. |
| ifrs9_classification | Ifrs9DebtClass? | — | |
| prepayment_terms | PrepaymentTerms? | — | |
| subordination | Subordination? | — |
Definitions
Shared types referenced within this schema.
Collateral
Collateral securing the debt.
type: object
DebtInstrument
Debt instrument kind.
DebtPaymentFrequency
Amortisation pattern.
DebtStatus
Debt lifecycle status.
enum: "committed_not_drawn", "outstanding", "in_default", "repaid", "restructured", "forgiven"
Ifrs9DebtClass
IFRS 9 financial-instrument classification.
enum: "amortised_cost", "fvtoci", "fvtpl"
InterestRate
Fixed or floating rate.
type: object
InterestRateKind
Fixed vs floating discriminator.
enum: "fixed", "floating"
IsoCountry
ISO 3166-1 alpha-2 country code.
pattern: ^[A-Z]{2}$
IsoCurrency
ISO 4217 currency code.
pattern: ^[A-Z]{3}$
IsoDate
ISO 8601 date (YYYY-MM-DD).
type: string
MonetaryAmount
A monetary value with currency.
type: object
PathRef
Path-based cross-reference relative to .corpospec/ root.
Pattern: `^[a-z0-9_-]+(/[a-z0-9_.-]+)+$`
pattern: ^[a-z0-9_-]+(/[a-z0-9_.-]+)+$
PaymentSchedule
Payment schedule.
type: object
PrepaymentTerms
Prepayment terms.
type: object
RateIndex
Floating-rate index reference.
type: object
ScheduledPayment
One scheduled payment.
type: object
Subordination
Subordination terms.
type: object
SubordinationRank
Subordination rank.
enum: "senior", "junior", "mezzanine", "equity"
Reference in your YAML
# yaml-language-server: $schema=https://corpospec.com/schemas/v0.16.0/debt.schema.json