A | B | C | D | E | F | G | H | I | J | L | M | P | Q | R | S | T | U | V | W | Y | Z

UK Borrowing Unit: the grouping which is considered for thin capitalisation purposes. It comprises the UK borrower plus its assets and liabilities. Broadly this means its subsidiaries, but subsidiaries may be examined more closely to check whether they do in fact represent value which is accessible to the borrower in the event of a default. Upstream loan Loan from a subsidiary company to its parent.