Finance chiefs increase in confidence to embrace risk.

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More than a third of CFOs believe that now is a good time to take risk on to their businesses' balance sheets. The latest survey of CFOs published by Deloitte shows that their perceptions of macro and financial uncertainty have dropped to the lowest level since Q1 2011.

Revealing that business confidence among the respondents has improved for the third consecutive quarter, the survey also shows that cost and availability of credit, and the attractiveness of bank lending, are at their best levels for five years, according to finance chiefs.

The CFO survey, which gauges the views of 120 finance chiefs, including those from 26 companies in the FTSE 100 and 44 in the FTSE 250, reveals that only 23...

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