TERMIUM Plus®

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INDEBTEDNESS RATIO [2 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2010-07-09

English

Subject field(s)
  • Financial and Budgetary Management
  • Stock Exchange
  • Investment
  • Banking
CONT

Some provinces, e. g., Ontario, require that this ratio be disclosed in prospectuses. Assets valued well in excess of a company's debt are normally required to generate the earnings necessary to meet interest requirements and repay indebtedness. At the same time, asset coverage shows the amount of assets(at book values) backing the debt securities. However, at best, asset values should be treated with extreme caution as the realizable value of assets in liquidation could be substantially less than their book values when the company is a going concern.

French

Domaine(s)
  • Gestion budgétaire et financière
  • Bourse
  • Investissements et placements
  • Banque
DEF

Ratio indicateur de la capacité de l'emprunteur de rembourser ses dettes avec les actifs qu'il possède.

OBS

Ce ratio correspond au quotient obtenu en divisant le total des actifs corporels diminué des passifs à court terme par le total des passifs à long terme de l'entité à la même date.

Spanish

Save record 1

Record 2 1989-09-01

English

Subject field(s)
  • Finance

French

Domaine(s)
  • Finances
CONT

Le taux d'endettement (...) fournit des indications sur : la capacité de l'entreprise à résister aux aléas et chocs exogènes qui provoquent des pertes; son degré de dépendance à l'égard des prêteurs de fonds (...). En effet : le numérateur inclut l'ensemble des capitaux empruntés (dettes financières auprès du groupe et des associés, endettement sous toutes ses formes y compris crédits bancaires courants), le dénominateur comprend le capital de l'entreprise et son autofinancement cumulé (fonds propres + fonds d'amortissements et de provisions).

OBS

Endettement + Groupe et associés créditeurs/Financement propre (capitaux propres + amortissements + provisions).

Spanish

Save record 2

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© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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