debt-equity ratio; debt-to-equity ratio

debt-equity ratio; debt-to-equity ratio

фр. ratio d'endettement; ratio d'autonomie financière

исп. relación deuda-capital; coeficiente de endeudamiento

отношение заемных средств к собственным средствам компании; коэффициент задолженности

Чаще всего рассчитывается как отношение всех обязательств к акционерному капиталу. Может также рассчитываться и как отношение долгосрочной задолженности к собственным средствам, чистой долгосрочной задолженности к собственному капиталу, общей или долгосрочной задолженности к реальному собственному капиталу (=собственный капитал плюс доходы плюс резервы капитала). Все эти определения используются Всемирным банком и МФК, поэтому нужно обращать особое внимание на перевод. За пределами Всемирного банка могут использоваться иные определения.

Финансы и долги. — М.: Весь мир. 1997.

Смотреть что такое "debt-equity ratio; debt-to-equity ratio" в других словарях:

  • Debt restructuring — is a process that allows a private or public company – or a sovereign entity – facing cash flow problems and financial distress, to reduce and renegotiate its delinquent debts in order to improve or restore liquidity and rehabilitate so that it… …   Wikipedia

  • Debt deflation — is a theory of economic cycles, which holds that recessions and depressions are due to the overall level of debt shrinking (deflating): the credit cycle is the cause of the economic cycle. The theory was developed by Irving Fisher following the… …   Wikipedia

  • Debt ratio — is a financial ratio that indicates the percentage of a company s assets that are provided via debt. It is the ratio of total debt (the sum of current liabilities and long term liabilities) and total assets (the sum of current assets, fixed… …   Wikipedia

  • equity — eq·ui·ty / e kwə tē/ n pl ties [Latin aequitat aequitas fairness, justice, from aequus equal, fair] 1 a: justice according to fairness esp. as distinguished from mechanical application of rules prompted by considerations of equity comity between… …   Law dictionary

  • debt-equity ratio — ➔ ratio …   Financial and business terms

  • Debt capital — is the capital that a business raises by taking out a loan. It is a loan made to a company that is normally repaid at some future date. Debt capital differs[1] from equity or share capital because subscribers to debt capital do not become part… …   Wikipedia

  • debt/asset ratio — UK US (also debt assets ratio, debt to assets ratio) noun [C] ► FINANCE a measurement of how financially successful a company is, that is calculated by dividing the total amount of a company s debts by the value of its assets: »If a company s… …   Financial and business terms

  • debt/equity ratio — See gearing. Practical Law Dictionary. Glossary of UK, US and international legal terms. 2010 …   Law dictionary

  • Debt-to-equity ratio — The debt to equity ratio (D/E) is a financial ratio indicating the relative proportion of shareholders equity and debt used to finance a company s assets.[1] Closely related to leveraging, the ratio is also known as Risk, Gearing or Leverage. The …   Wikipedia

  • Debt to equity ratio — The debt to equity ratio (D/E) is a financial ratio indicating the relative proportion of equity and debt used to finance a company s assets. This ratio is also known as Risk, Gearing or Leverage. It is equal to total debt divided by shareholders …   Wikipedia

  • ratio — the proportional relationship of one thing to another * * * ratio ra‧ti‧o [ˈreɪʆiəʊ ǁ ˈreɪʆoʊ] noun [countable] a relationship between two amounts that is represented by a pair of numbers showing how much greater one amount is than the other: •… …   Financial and business terms


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