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:
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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
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debt/equity ratio — See gearing. Practical Law Dictionary. Glossary of UK, US and international legal terms. www.practicallaw.com. 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