Abstract: A method of providing a liquidity facility for a business entity is disclosed. According to various embodiments, the method comprises offering for sale a unit issued by an issuer. Each unit comprises a credit linked note, wherein the credit linked note is linked to the credit of the business entity. Interest on the notes is funded, at least in part, from (1) income received by the issuer from an interest rate swap counter-party under an interest rate swap agreement, wherein the issuer pays the interest rate swap counter-party income received on assets held by the issuer, wherein the assets are purchased using proceeds from the issuance of the units, and (2) payments from the business entity to the issuer pursuant to a credit agreement between the business entity and the issuer.