This document classifies sources of finance according to period, ownership, source, and mode of finance. Short-term sources include bank credit, trade credit, and commercial paper. Long-term sources are shares, debentures, and loans. According to ownership, sources are either owned capital like shares and retained earnings, or borrowed capital like debentures and bank loans. Internal sources come from retained earnings, while external sources are debentures, loans, and deposits. Sources can also be classified as security financing like shares and debentures, or loan financing such as bank loans.