TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

COEFFICIENT COUVERTURE INTERET [1 record]

Record 1 2000-12-20

English

Subject field(s)
  • Financial and Budgetary Management
DEF

A ratio measuring earnings before interest and taxes divided by interest charges. It measures the ability of the firm to meet its annual interest charges.

French

Domaine(s)
  • Gestion budgétaire et financière
CONT

On obtient le ratio de couverture des frais financiers en divisant les bénéfices avant intérêt et impôt par les frais financiers. Le ratio de couverture des frais financiers indique jusqu'à quel point les bénéfices peuvent diminuer sans mettre en danger la capacité de l'entreprise de payer ses frais financiers annuels.

Spanish

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