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1 earnings coverage ratio
фін., бухг. коефіцієнт покриття прибутківфінансовий показник, що встановлює відношення між величиною чистого прибутку з основної діяльності (net operating profit) підприємства до сплати відсотків (interest) та прибуткового податку (tax) і величиною відсотків за борг (debt); ♦ за цим коефіцієнтом визначається спроможність підприємства сплатити свій позичковий капітал (debt capital); чим вищий коефіцієнт, тим кращий фінансовий стан підприємства═════════■═════════average earnings coverage ratio середній коефіцієнт покриття прибутків; high earnings coverage ratio високий коефіцієнт покриття прибутків; low earnings coverage ratio низький коефіцієнт покриття прибутків═════════□═════════a drop in the earnings coverage ratio зниження коефіцієнта покриття прибутків; a fall in the earnings coverage ratio зниження коефіцієнта покриття прибутків; an increase in the earnings coverage ratio приріст коефіцієнта покриття прибутків; a jump in the earnings coverage ratio підвищення коефіцієнта покриття прибутків; a rise in the earnings coverage ratio збільшення коефіцієнта покриття прибутківearnings coverage ratio:: net operating profit before interest and tax to interest
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