Business growth always involve new financing and corporate activities ranging from joint ventures to acquisitions and mergers, and restructuring. Legal professionals are often involved from initial negotiations to deal structuring, through to completion and settlement of funding. At each stage financial issues remain at large and are addressed to meet expectation of the banks, investors and third parties. The corporate lawyers engaged in these areas of work have to be familiar if not conversant, about these basic corporate financial issues. Recognizing and understanding these financial issues would enable the advising legal professional to add value to the whole process of legal structuring and documentation.