Midas Partners
Lender glossary

What is in a debt term sheet?

Two term sheets for the same amount can describe very different loans. The rate is the easiest line to compare and rarely the one that matters most.
Midas Partners · Updated
Quick answer

A debt term sheet is a lender's written outline of the loan it expects to offer: the amount and type of facility, pricing and fees, maturity and amortization, collateral and guarantees, covenants, prepayment terms, and the conditions to closing. It is issued before full underwriting and credit approval, so its lending terms are not binding. The parts that usually do bind are confidentiality, any exclusivity, and the borrower's promise to pay the lender's expenses or a deposit. Comparing two term sheets means comparing the whole loan: cash at closing, payments, all-in cost, covenant room, collateral and personal exposure, and how likely each is to close as written.

What it is
The lender's proposed terms, before underwriting and approval
Binding parts
Usually confidentiality, exclusivity, expenses and any deposit
Not binding
The loan itself: amount, rate, structure and covenants can still change
Comes before
Underwriting, credit approval and the commitment letter
To compare two
Cash at close, annual payments, all-in cost, covenants, collateral, guarantees, certainty

Where a term sheet sits in the process

A lender issues a term sheet after it has reviewed enough of the borrower's file to know it wants the deal, and before it has done the work to approve it. The term sheet says, in effect: if underwriting confirms what we have been told, this is the loan we expect to make. The borrower signs it to show it wants to proceed, often with a deposit, and the lender then underwrites, takes the deal to credit approval and, if approved, issues a commitment letter.

Some lenders call it a letter of interest, an indication of interest or a proposal letter. The label matters less than the content and the conditions. The difference between a term sheet and a commitment, and which one an acquisition should be timed to, is covered in term sheet versus commitment letter.

The parts of a term sheet

The terms most debt term sheets cover, and where the differences hide.
TermWhat it saysWhat to check
Borrower and guarantorsWho borrows and who guaranteesWhether a holding company, the operating company or both borrow; who must guarantee, including spouses
Facility and amountTerm loan, line of credit, delayed-draw term loan, and the amount of eachWhether the full amount is available at closing, or subject to a borrowing base or conditions
Use of proceedsWhat the money may be spent onThat it covers everything in your sources and uses, including fees and working capital
PricingFixed rate, or a base rate such as SOFR or prime plus a spread; any floorHow the rate moves, whether there is a floor, and the default rate
FeesOrigination, closing, unused line, annual, prepaymentEvery fee, when it is paid, and whether it is refundable
Maturity and amortizationWhen the loan is due, and the schedule of principal paymentsAny balloon at maturity, and any interest-only period
CollateralWhat the lender takes a lien on, and in what priorityWhether personal real estate is required, and what other lenders may do
GuaranteesPersonal and corporate guaranteesUnlimited or limited, and whether the guarantee ever releases
Financial covenantsCoverage, leverage, liquidity or net worth tests, and how oftenThe definitions and levels against your own projections
Other covenantsReporting, limits on distributions, other debt, acquisitionsRestrictions on owner pay and distributions in particular
PrepaymentWhat it costs to repay earlyThe schedule and whether a refinance or sale triggers it
ConditionsWhat must happen before closingDiligence items, appraisals, quality of earnings, equity, no material adverse change
ExpiryHow long the offer standsWhether it lapses before you can close

Many of these have their own pages: SOFR plus a spread, rate floors, origination fees, amortization versus maturity, call protection, personal guarantees and maintenance versus incurrence covenants.

What is binding and what is not

A term sheet usually says, near the end, that it is not a commitment to lend. The lending terms are conditioned on things the lender has not yet done: satisfactory due diligence, final credit approval, loan documents acceptable to it, and the absence of any material adverse change. Any of those can move the amount, the pricing or the structure, and the lender can walk away.

Some provisions in the same document do bind, and they bind the borrower more than the lender:

  • Expense reimbursement. The borrower agrees to pay the lender's legal, appraisal, field exam and other costs whether or not the loan closes.
  • Deposit. A good-faith deposit to cover those costs. The term sheet says whether any unused portion is refunded if the lender declines, and whether it is lost if the borrower walks away.
  • Exclusivity. Some term sheets bar the borrower from seeking other financing for a period. Sign one only when you are ready to stop comparing.
  • Confidentiality and governing law. Usually binding on both sides.

Read the binding paragraphs first. They are what you are committing to when you sign, and they apply whether or not the loan closes.

Comparing two term sheets side by side

The rate is the easiest term to compare and usually not the most important. Put the offers in one table and read across every line. An example with plain numbers, for a business with earnings available for debt service of 1,000:

Illustrative. Offer A has the lower rate; Offer B leaves the business more room.
Offer AOffer B
Amount4,0004,000
Available at closing3,800, with 200 held as an interest reserve4,000
Fees at closing4080
AmortizationOver a shorter periodOver a longer period
First-year payments780620
Earnings against payments1,000 against 7801,000 against 620
Financial covenantFixed charge coverage, tested quarterlyDebt service coverage, tested annually
GuaranteeUnlimited, all ownersLimited, owners above a stated stake
PrepaymentA charge that steps down over three yearsNone
ConditionsQuality of earnings and field examQuality of earnings

Offer A may carry the lower rate and the lower fees, and still be the harder loan to live with. It puts less cash in at closing, takes more of the earnings in payments every year, tests covenants four times as often and makes every owner fully liable. Offer B costs more in fees and interest, but leaves 380 of earnings after debt service against Offer A's 220, and can be refinanced freely.

Five comparisons capture most of the difference:

  • Net cash at closing, after reserves, holdbacks and fees withheld from the proceeds.
  • Annual payments against earnings, in the first year and in a weaker year. See debt service coverage.
  • All-in cost, counting fees, any original issue discount, unused line fees and prepayment charges as well as the rate. See interest rate versus all-in cost.
  • Covenant room: the definitions and levels run against your own projections, with headroom for a bad quarter.
  • Certainty: how many conditions remain, how much the lender has already reviewed, and whether its terms are likely to survive underwriting.

What moves between term sheet and closing

A term sheet built on a thin file is a hypothesis. When underwriting finds something the lender did not expect, the terms move, usually against the borrower. The lines that move most often are the amount, when the lender's view of earnings comes in lower than the borrower's; the covenant levels, which are usually set only after the lender has built its own model; reserves and conditions, added to cover risks found in diligence; and pricing, where a floating-rate spread is re-set or a fee added.

The best protection is a term sheet issued on a complete file. A lender that has seen financial statements reconciled to tax returns, supported add-backs, a debt schedule, a collateral picture and a downside case has less to discover, so its term sheet is closer to the loan it will actually approve. That is the purpose of a full lender package, and it is why Midas Partners builds one, financing model, lender presentation, blind teaser and underwriting memo, before any lender is approached. Once a borrower's documents are in, it takes a day.

Bank, private credit and asset-based term sheets

The same headings appear in every term sheet, but what sits under them depends on the kind of lender.

  • Banks tend to issue shorter term sheets, with meaningful amortization, coverage covenants, a personal guarantee on owner-operated companies and often a requirement to move operating accounts to the bank. Pricing is usually a spread over SOFR or prime with modest upfront fees.
  • Private credit funds write longer, more negotiated term sheets: a larger upfront fee or original issue discount, call protection, lighter amortization, leverage covenants set against their own model, and often an excess cash flow sweep. Guarantees are more often limited, and in sponsor-backed deals frequently absent.
  • Asset-based lenders center the term sheet on the borrowing base: advance rates, eligibility, reserves, field exams, cash dominion and a springing fixed charge test. The amount available at closing is whatever the base supports that day, not the headline commitment.

Comparing across types means translating each into the five comparisons above. A bank offer with a lower rate and a full guarantee, a fund offer with more leverage and call protection, and an asset-based line with a larger commitment and weekly reporting are three different loans, and the right one depends on what the business needs the money to do. See types of lenders in the lower middle market.

Common questions

Is a signed term sheet a loan approval?
No. It shows the lender wants to proceed and on what terms it expects to lend. Approval comes after underwriting and credit review, and the lender's binding promise comes in the commitment letter.
Can a lender change the terms after I sign?
Yes. The lending terms are conditioned on underwriting, credit approval and documentation. If underwriting finds lower earnings, weaker collateral or new risks, the amount, pricing or structure can change, or the lender can decline.
Should I sign a term sheet with an exclusivity clause?
Only when you have compared the offers you intend to consider and are ready to proceed with that lender. Exclusivity stops you from pursuing alternatives while the lender underwrites, so its length matters.
Is the deposit refundable?
The term sheet says. Deposits usually cover the lender's third-party costs, such as legal fees, appraisals and field exams. Unused amounts are often refundable if the lender declines, and less often if the borrower withdraws.
How do I compare a fixed-rate offer with a floating-rate one?
Compare payments under a range of rates rather than today's rate alone, and check any floor on the floating rate. See fixed versus variable rate loans.
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