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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 debt rescheduling
Gen Mgtthe renegotiation of debt repayments. Debt rescheduling is necessary when a company can no longer meet its debt payments. It can involve deferring debt payments, deferring payment of interest, or negotiating a new loan. It is usually undertaken as part of turnaround management to avoid business failure. Debt rescheduling is also undertaken in less developed countries that encounter national debt difficulties. Such arrangements are usually overseen by the International Monetary Fund. -
3 interest rate swap
Finan exchange of two debt instruments with different rates of interest, made to tailor cash flows to the participants’ different requirements -
4 Interest-Bearing Debt
Finances: IBD (долг под проценты; долг, приносящий проценты; процентный долг)Универсальный русско-английский словарь > Interest-Bearing Debt
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5 true interest cost
Finthe effective rate of interest paid by the issuer on a debt security that is sold at a discount -
6 Net Interest-Bearing Debt
Finances: NIBD (чистый долг под проценты; чистый долг, приносящий проценты; чистый процентный долг), NIBD (чистый долг под проценты)Универсальный русско-английский словарь > Net Interest-Bearing Debt
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7 приносящий проценты
Русско-английский большой базовый словарь > приносящий проценты
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8 уплата процентов
Русско-английский большой базовый словарь > уплата процентов
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9 чек по оплате процентов
Бизнес, юриспруденция. Русско-английский словарь > чек по оплате процентов
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10 задолженность по процентам
Русско-английский большой базовый словарь > задолженность по процентам
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11 gjeldsrenter
subst. debt interest, debt interest payments subst. interest paid on loans, interest on debts -
12 норма процента
1. cost of borrowing2. cost of capital3. interest rate4. rate of interest -
13 неуплата процентов
1. default of interestпринес проценты; принесенный проценты — brought in interest
2. default on interestРусско-английский большой базовый словарь > неуплата процентов
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14 основная часть долга и проценты
1. principal and interestпринес проценты; принесенный проценты — brought in interest
2. principle and interestРусско-английский большой базовый словарь > основная часть долга и проценты
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15 наросший процент
1. accumulated interest2. matured interestБизнес, юриспруденция. Русско-английский словарь > наросший процент
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16 задолженность по процентам
1) General subject: interest shortfall2) Law: past due interest3) Economy: arrears of interest, interest arrears4) Banking: arrears percentage5) Business: interest debt6) Audit: interest payable7) EBRD: post due interestУниверсальный русско-английский словарь > задолженность по процентам
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17 вычислять проценты
Русско-английский большой базовый словарь > вычислять проценты
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18 капитал и проценты
Русско-английский большой базовый словарь > капитал и проценты
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19 капитальная часть долга и процент
Русско-английский большой базовый словарь > капитальная часть долга и процент
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20 начисление процентов
Русско-английский большой базовый словарь > начисление процентов
См. также в других словарях:
Debt service — Interest payment plus repayments of principal to creditors, that is, retirement of debt. The New York Times Financial Glossary * * * debt service ˈdebt ˌservice also ˈdebt ˌservicing noun [uncountable] FINANCE when a company, government, or… … Financial and business terms
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interest — in·ter·est / in trəst; in tə rəst, ˌrest/ n [probably alteration of earlier interesse, from Anglo French, from Medieval Latin, from Latin, to be between, make a difference, concern, from inter between, among + esse to be] 1: a right, title, claim … Law dictionary
Debt evasion — is the intentional act of trying to avoid attempts by creditors to collect or pursue one s debt. At an elementary level, this includes the refusal to answer one s phone by screening one s calls or by ignoring mailed notices informing the debtor… … Wikipedia
debt security — see security Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. debt security … Law dictionary