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equity+ratios

  • 1 leverage ratios

    Fin
    ratios that indicate the level of risk taken by a company as a result of its capital structure. A number of different ratios may be calculated, for example, debt ratio (total debt divided by total assets), debtto-equity or leverage ratio (total debt divided by total equity), or interest cover (earnings before interest and tax divided by interest paid).

    The ultimate business dictionary > leverage ratios

  • 2 capitalization ratio

    Fin
    the proportion of a company’s value represented by debt, stock, assets, and other items.
    EXAMPLE
    By comparing debt to total capitalization, these ratios provide a glimpse of a company’s long-term stability and ability to withstand losses and business downturns.
         A company’s capitalization ratio can be expressed in two ways:
    = Long-Term Debt/Long-Term Debt + Owners’ Equity
    and
    = Total Debt/Total Debt + Preferred + Common Equity
    For example, a company whose long-term debt totals $5,000 and whose owners hold equity worth $3,000 would have a capitalization ratio of:
    5,000/(5,000 + 3,000) = 5,000/8,000 = 0.625 capitalization ratio
    Both expressions of the ratio are also referred to as component percentages, since they compare a firm’s debt with either its total capital (debt plus equity) or its equity capital. They readily indicate how reliant a firm is on debt financing.
         Capitalization ratios need to be evaluated over time, and compared with other data and standards. Care should be taken when comparing companies in different industries or sectors. The same figures that appear to be low in one industry can be very high in another.

    The ultimate business dictionary > capitalization ratio

  • 3 коэффициенты платежеспособности

    gearing ratios/debt ratios/long-term solvency ratios

    один из видов финансовых коэффициентов (financial ratios). Наиболее часто используемыми коэффициентами платежеспособности являются: отношение заемного капитала к собственному (debt to equity ratio) и коэффициент обеспеченности процентов по кредитам (interest coverage ratio). Также (debt ratios); (long-term solvency ratios)

    Специализированный русско-английский словарь бухгалтерских терминов > коэффициенты платежеспособности

  • 4 Anlagendeckung

    Anlagendeckung f 1. FIN, WIWI equity-to-fixed-assets ratio, ratio of equity to fixed assets (Kennzahl der horizontalen Bilanzanalyse; Eigenkapital: Nettoanlagevermögen = equity: net fixed assets = Anlagendeckungsgrad I; alternativ Anlagendeckungsgrad II = Eigenkapital + langfristiges Fremdkapital: Nettoanlagevermögen = equity + long-term debt: net fixed assets; ratios defined on the basis of the concept of matching maturities = Fristenkongruenz); 2. GEN equity-assets ratio
    * * *
    Anlagendeckung
    investment recovery

    Business german-english dictionary > Anlagendeckung

  • 5 коэффициенты прибыльности

    один из видов финансовых коэффициентов (financial ratios). К числу наиболее часто используемых коэффициентов относятся: рентабельность (profit margin); коэффициент оборачиваемости активов (asset turnover ratio); фондоотдача (return on assets ratio); коэффициент отдачи собственного капитала (return on equity ratio); прибыль на акцию (earnings per share ratio) - EPS). Также (efficiency ratios) - коэффициенты эффективности

    Специализированный русско-английский словарь бухгалтерских терминов > коэффициенты прибыльности

  • 6 коэффициенты рентабельности

    один из видов финансовых коэффициентов (financial ratios). К числу наиболее часто используемых коэффициентов относятся: рентабельность (profit margin); коэффициент оборачиваемости активов (asset turnover ratio); фондоотдача (return on assets ratio); коэффициент отдачи собственного капитала (return on equity ratio); прибыль на акцию (earnings per share ratio) - EPS). Также (efficiency ratios) - коэффициенты эффективности

    Специализированный русско-английский словарь бухгалтерских терминов > коэффициенты рентабельности

  • 7 коэффициент отдачи собственного капитала

    один из коэффициентов рентабельности (profitability ratios). Показывает, какую прибыль приносит каждая стоимостная единица, вложенная в собственный капитал. Рассчитывается как отношение чистой прибыли (net profit) к среднему за период размеру собственного капитала (average (owners' equity). Иногда называется отдача акционерного капитала (return on shareholders' capital) - ROSC)

    Специализированный русско-английский словарь бухгалтерских терминов > коэффициент отдачи собственного капитала

  • 8 отношение заемного капитала к собственному

    один из коэффициентов платежеспособности (gearing ratios). Показывает соотношение между заемными средствами и собственным капиталом. Рассчитывается как отношение общей суммы задолженности (total liabilities) К собственному капиталу (owners' equity)

    Специализированный русско-английский словарь бухгалтерских терминов > отношение заемного капитала к собственному

  • 9 структура капитала предприятия

    Структура капитала предприятия может измеряться отношением различных видов основного заемного и собственного капитала к суммарному капиталу. — The capital structure of a business can be measured by the ratios of various kinds of permanent loan and equity capital to total capital.

    Russian-English Dictionary "Microeconomics" > структура капитала предприятия

  • 10 convertible preferred stock

    Fin
    stocks that give the holder the right to exchange them at a fixed price for another security, usually common stock.
    EXAMPLE
    Preferred stocks and other convertible securities offer investors a hedge: fixed-interest income without sacrificing the chance to participate in a company’s capital appreciation.
         When a company does well, investors can convert their holdings into common stock that is more valuable. When a company is less successful, they can still receive interest and principal payments, and also recover their investment and preserve their capital if a more favorable investment appears.
         Conversion ratios and prices are key facts to know about preferred stocks. This information is found on the indenture statement that accompanies all issues. Occasionally the indenture will state that the conversion ratio will change over time. For example, the conversion price might be $50 for the first five years, $55 for the next five years, and so forth. Stock splits can affect conversion considerations.
         In theory, convertible preference shares (and convertible exchangeable preference shares) are usually perpetual in time. However, issuers tend to force conversion or induce voluntary conversion for convertible preference shares within ten years. Steadily increasing ordinary share dividends is one inducement tactic used. As a result, the conversion feature for preference shares often resembles that of debt securities. Call protection for the investor is usually about three years, and a 30- to 60-day call notice is typical.
         About 50% of convertible equity issues also have a “soft call provision.” If the ordinary share price reaches a specified ratio, the issuer is permitted to force conversion before the end of the normal protection period.

    The ultimate business dictionary > convertible preferred stock

  • 11 efficiency ratio

    Fin
    a way of measuring the proportion of operating revenues or fee income spent on overhead expenses.
    EXAMPLE
    Often identified with banking and financial sectors, the efficiency ratio indicates a management’s ability to keep overhead costs low. In banking, an acceptable efficiency ratio was once in the low 60s. Now the goal is 50, while better-performing banks boast ratios in the mid 40s. Low ratings usually indicate a higher return on equity and earnings.
         This measurement is also used by mature industries, such as steel manufacture, chemicals, or car production, that must focus on tight cost controls to boost profitability because growth prospects are modest.
         The efficiency ratio is defined as operating overhead expenses divided by turnover. If operating expenses are $100,000, and turnover is $230,000, then:
    100,000/230,000 = 0.43 efficiency ratio
    However, not everyone calculates the ratio in the same way. Some institutions include all non-interest expenses, while others exclude certain charges and intangible asset amortization.
         A different method measures efficiency simply by tracking three other measures: accounts payable to sales, days sales outstanding, and stock turnover. This indicates how fast a company is able to move its merchandise. A general guide is that if the first two of these measures are low and third is high, efficiency is probably high; the reverse is likewise true.
         To find the stock turnover ratio, divide total sales by total stock. If net sales are $300,000, and stock is $140,000, then:
    300,000/140,000 = 2.14 stock turnover ratio
    To find the accounts payable to sales ratio, divide a company’s accounts payable by its annual net sales. A high ratio suggests that a company is using its suppliers’ funds as a source of cheap financing because it is not operating efficiently enough to generate its own funds. If accounts payable are $50,000, and total sales are $300,000, then:
    50,000/300,000 = 0.14 × 100 = 14% accounts payable to sales ratio

    The ultimate business dictionary > efficiency ratio

См. также в других словарях:

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  • Common stock ratios — Ratios that are designed to measure the relative claims of stockholders to earnings (cash flow per share), and equity ( book value per share) of a firm. The New York Times Financial Glossary …   Financial and business terms

  • common stock ratios — Ratios that are designed to measure the relative claims of stockholders to earnings ( cash flow per share), and equity ( book value per share) of a firm. Bloomberg Financial Dictionary …   Financial and business terms

  • Return on equity — (ROE) measures the rate of return on the ownership interest (shareholders equity) of the common stock owners. It measures a firm s efficiency at generating profits from every unit of shareholders equity (also known as net assets or assets minus… …   Wikipedia

  • 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

  • gearing ratios — leverage ratios Ratios that express a company s capital gearing There are a number of different ratios that can be calculated from either the balance sheet or the profit and loss account Ratios based on the balance sheet usually express debt as a …   Big dictionary of business and management

  • gearing ratios — leverage ratios Ratios that express a company s capital gearing. There are a number of different ratios that can be calculated from either the balance sheet or the profit and loss account. Ratios based on the balance sheet usually express debt as …   Accounting dictionary

  • Return on equity — Le Return on Equity (ou ROE) qui peut être traduit en français par taux de “retour sur capitaux propres” ou taux de rendement des capitaux propres ou encore rentabilité des capitaux propres est une notion économique d inspiration anglo saxonne.… …   Wikipédia en Français

  • Home equity loan — A home equity loan (sometimes abbreviated HEL) is a type of loan in which the borrower uses the equity in their home as collateral. These loans are sometimes useful to help finance major home repairs, medical bills or college education. A home… …   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

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