TERMIUM Plus®

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

FIXED-CHARGE COVERAGE RATIO [1 record]

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Alphabetical list of terms

Record 1 1998-11-23

English

Subject field(s)
  • Financial and Budgetary Management
  • Corporate Management (General)
Key term(s)
  • fixed charge coverage ratio
  • fixed charge ratio

French

Domaine(s)
  • Gestion budgétaire et financière
  • Gestion de l'entreprise (Généralités)
DEF

Ratio de couverture indicateur de la capacité de l'entreprise de faire face à ses charges, engagements et obligations fixes annuels (le plus souvent les intérêts, les loyers et les versements sur emprunts) à même le bénéfice d'exploitation. Ce ratio correspond généralement au quotient du bénéfice de l'exercice avant loyers, intérêts et impôts sur ce bénéfice par la somme des loyers, des intérêts et des versements sur emprunts de cet exercice, avant impôts.

Spanish

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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