A loan is a type of debt. Like all debt instruments, a loan entails the redistribution of financial assets over time, between the lender and the borrower.
http://en.wikipedia.org/wiki/Loan
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loan - definition of loan - An arrangement in which a lender gives money or property to a borrower, and the borrower agrees to return the property or repay the money, usually...
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Loan definition at Dictionary.com, a free online dictionary with pronunciation, synonyms and translation. Look it up now!
http://dictionary.reference.com/browse/loan