loan
This term carries a heavy sense of obligation and temporary possession. It is the standard terminology for formal financial transactions, though it is frequently used in casual settings for small favors between friends. In a financial context, it implies a legal contract and the inevitable cost of interest. While often used interchangeably with borrow, loan focuses on the perspective of the giver. Using loan as a verb is common in North American English, whereas British English traditionally prefers lend for the action of giving and loan for the noun referring to the sum of money.
Countable when referring to a specific financial agreement or a single object lent (a bank loan). Uncountable when referring to the general act of lending money as a business practice.