Interest rates remain top of mind for finance chiefs at 2026’s end

As finance chiefs enter 2026’s final quarter, persistent concerns over interest rates underscore ongoing challenges for middle-market borrowers navigating cost of capital and refinancing risks. The sustained focus on rates signals that credit strategies must remain agile amid potential volatility, influencing borrowing costs and deal structuring. Understanding CFOs’ mindset on interest rates provides crucial insight into credit demand dynamics and risk appetite, directly impacting leveraged finance activity and middle-market loan pricing as year-end approaches.