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1 interest cover
FinThe amount of earnings available to make interest payments after all operating and nonoperating income and expenses—except interest and income taxes—have been accounted for.EXAMPLEInterest cover is regarded as a measure of a company’s creditworthiness because it shows how much income there is to cover interest payments on outstanding debt.It is expressed as a ratio, comparing the funds available to pay interest—earnings before interest and taxes, or EBIT—with the interest expense. The basic formula is:EBIT /interest expense = interest coverage ratioIf interest expense for a year is $9 million, and the company’s EBIT is $45 million, the interest coverage would be:45 million /9 million = 5:1The higher the number, the stronger a company is likely to be. A ratio of less than 1 indicates that a company is having problems generating enough cash flow to pay its interest expenses, and that either a modest decline in operating profits or a sudden rise in borrowing costs could eliminate profitability entirely. Ideally, interest coverage should at least exceed 1.5; in some sectors, 2.0 or higher is desirable.Variations of this basic formula also exist. For example, there is:Operating cash flow + interest + taxes/ interest = Cash-flow interest coverage ratioThis ratio indicates the firm’s ability to use its cash flow to satisfy its fixed financing obligations. Finally, there is the fixed-charge coverage ratio, which compares EBIT with fixed charges:EBIT + lease expenses/interest + lease expense = Fixed-charge coverage ratio “Fixed charges”can be interpreted in many ways, however. It could mean, for example, the funds that a company is obliged to set aside to retire debt, or dividends on preferred stock. -
2 unilateral coverage
■ Coverage of a match which is produced by a single TV station for its own exclusive purposes, using its own cameras and other equipment to supplement the multilateral coverage with material of specific interest to that station's viewers.■ Übertragung eines Spiels durch eine TV-Anstalt mit Einsatz eigener Kameras, um die multilaterale Übertragung mit Material anzureichern, das von spezifischem Interesse für die Zuschauer dieses Senders ist. -
3 cobertura del interés
• interest coverage -
4 покрытие процентных ставок
Русско-английский словарь по экономии > покрытие процентных ставок
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5 показатель покрытия процента
Banks. Exchanges. Accounting. (Russian-English) > показатель покрытия процента
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6 cobertura de intereses
• interest charges coverage• interest coverage -
7 коэффициент покрытия процентных платежей
коэффициент покрытия процентных платежей
Показатель, позволяющий оценить степень защищенности кредиторов от вероятной неуплаты долгов со стороны предприятия. Рассчитывается как отношение операционной прибыли к расходам на выплату процентов. Нормальной величиной коэффициента считается значение между 3 и 4.
[ http://www.lexikon.ru/dict/fin/a.html]Тематики
EN
Русско-английский словарь нормативно-технической терминологии > коэффициент покрытия процентных платежей
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8 коэффициент обеспеченности процентов по кредитам
один из коэффициентов платежеспособности (gearing ratios). Также (times interest earned) - англ. Показывает покрытие выплат по процентам (interest charges) прибылью компании до вычета процентов и налогов (earnings before interest and tax) - EBIT). Рассчитывается путем деления суммы чистой прибыли до налогообложения и расходов по выплате процентов (interest expenses) на сумму расходов по выплате процентов (interest expenses)
Специализированный русско-английский словарь бухгалтерских терминов > коэффициент обеспеченности процентов по кредитам
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9 coeficiente de cobertura de intereses
• interest coverage ratioDiccionario Técnico Español-Inglés > coeficiente de cobertura de intereses
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10 proporción de cobertura de intereses
• interest coverage ratioDiccionario Técnico Español-Inglés > proporción de cobertura de intereses
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11 ratio de cobertura de intereses
• interest coverage ratioDiccionario Técnico Español-Inglés > ratio de cobertura de intereses
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12 razón de cobertura de intereses
• interest coverage ratioDiccionario Técnico Español-Inglés > razón de cobertura de intereses
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13 relación de cobertura de intereses
• interest coverage ratioDiccionario Técnico Español-Inglés > relación de cobertura de intereses
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14 коэффициент покрытия процентных платежей
Banks. Exchanges. Accounting. (Russian-English) > коэффициент покрытия процентных платежей
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15 коэффициент покрытия процентов
1) Economy: interest coverage ratio, times interest earnedУниверсальный русско-английский словарь > коэффициент покрытия процентов
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16 коэффициент обеспеченности процентов по кредиту
- times interest earned (англ.)
- interest coverage ratio (амер.)
коэффициент обеспеченности процентов по кредиту
Отношение доходов до вычета процентов и налогов на прибыль (Earnings before Interest and Tax, ЕВ IT) к расходам по выплате процентов по кредитам за период. Этот показатель широко используется для оценки способности предприятия погасить долги по процентам.
[ http://www.lexikon.ru/dict/uprav/index.html]Тематики
EN
- times interest earned (англ.)
- interest coverage ratio (амер.)
Русско-английский словарь нормативно-технической терминологии > коэффициент обеспеченности процентов по кредиту
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17 коэффициент покрытия процента
1) Accounting: interest cover, interest coverage ratio, interest earned ratio, times interest earned ratio2) Finances: times interest earning ratioУниверсальный русско-английский словарь > коэффициент покрытия процента
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18 rentedekningsgrad
subst. interest cover subst. US: interest coverage ratio, times-interest-earned ratio -
19 коэффициент обеспеченности процентов по кредиту
Accounting: times interest earned (также interest coverage ratio - амер.)Универсальный русско-английский словарь > коэффициент обеспеченности процентов по кредиту
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20 процентное покрытие
Business: interest cover, interest coverageУниверсальный русско-английский словарь > процентное покрытие
См. также в других словарях:
interest coverage — UK US noun [U] (also interest cover) FINANCE ► a measure of the ability of a company s profits to make the interest payments on its debt: »A company with stable earnings requires a lower level of interest coverage than one with highly variable… … Financial and business terms
interest coverage ratio — USA The ratio of EBITDA to interest payments due on debt for borrowed money. This financial ratio measures the company s ability to satisfy its interest payments as they become due. Higher ratios (greater than 1:1) are preferable and indicate the … Law dictionary
Interest Coverage Ratio — A ratio used to determine how easily a company can pay interest on outstanding debt. The interest coverage ratio is calculated by dividing a company s earnings before interest and taxes (EBIT) of one period by the company s interest expenses of… … Investment dictionary
interest-coverage ratio — A ratio that uses historical financial information. sometimes combined with projected financial information, to measure a firm s short term credit strength. This ratio measures the firm s ability to make its required interest payments. In its… … Financial and business terms
Interest coverage ratio — Der Zinsdeckungsgrad (englisch: Interest coverage ratio, ICR) ist eine betriebswirtschaftliche Kennzahl, welche angibt ob ein Unternehmen aus dem Free Cash Flow, also dem frei verfügbaren Cash Flow (Cash Flow vor Dividenden und nach laufenden… … Deutsch Wikipedia
Interest coverage test — A debt limitation that prohibits the issuance of additional long term debt if the issuer s interest coverage would, as a result of the issue, fall below some specified minimum. The New York Times Financial Glossary … Financial and business terms
interest coverage test — A debt limitation that prohibits the issuance of additional long term debt if the issuer s interest coverage would, as a result of the issue, fall below some specified minimum. Bloomberg Financial Dictionary … Financial and business terms
Interest coverage ratio — The number of times that fixed interest charges were earned. It indicates the margin of safety of interest on fixed debt. The times interest earned ratio is calculated using net income before and after income taxes; and the credits of interest… … Energy terms
Interest coverage ratio — The ratio of the earnings before interest and taxes to the annual interest expense. This ratio measures a firm s ability to pay interest. The New York Times Financial Glossary … Financial and business terms
interest coverage ratio — The ratio of earnings before interest and taxes to annual interest expense. This ratio measures a firm s ability to pay interest. Bloomberg Financial Dictionary … Financial and business terms
interest coverage ratio — An alternative term for *interest cover … Auditor's dictionary