loan

laina

lainata puhekieltä A sum of money or other valuables or consideration that an individual, group or other legal entity borrows from another individual, group or legal entity (the latter often being a financial institution) with the condition that it be returned or repaid at a later date (sometimes with interest).
(quote-book)

(ux)

In the course of a correspondence that passed between us at this period, he mentioned, to my utter astonishment, the fact of his having loaned Neilson 81000 to buy my bill on Maryland; and stated that he could not proceed to make the payment until Neilson refunded the money.

All the rest—six out of eleven, more than half—were loaned to him.

Upon maturity of the debt, the investment bank returns the loaned shares.

On the date of issuance, the entity should record the loaned shares at their fair value and recognize them as an issuance cost, with an offset to additional paid-in capital.