Mezzanine financing is vital for many reasons. Sometimes, it serves as the step following a growth- oriented firm's venture phase and expedites, or substitutes for, public offering. As debt, it may appeal to middle market clients preferring not to dilute existing ownership. It is based on contracts and covenants similar to those of term loans, but that are more flexibly customized to borrower specifications. Subordinated debt can be an adjunct to a financing solution or operate in purer form. As the latter, it is an adaptable and cost- effective alternative to equity.