Loan, what are its main characteristics?

A loan is a type of financing that stands out because it does not incur the 0.38% IOF tax on the transaction, unlike an equity contribution. This type of loan is recorded as an active debt in the company’s balance sheet, which means that in the future, depending on the strategy adopted, the company can choose to convert this debt into an equity. What’s more, one of the great advantages is that it’s easy to send funds abroad. If cash is available, the company can simply close the exchange operations to pay off the debt, making the process faster.