From this, just over a quarter felt 2017 will be a good time to take more risk onto balance sheets, with 41% expecting to expand and introduce new products or services and a further 22% expecting to raise capital expenditure, up from 14% at the end of 2016.
Bank borrowing and bond issuance remained the most attractive source of funding for CFOs, while the appeal of equity issuance grew on the back of stronger equity markets.
The majority, 71%, also expected the Bank of England would increase the base rate from 0.25% at some point during the year.