Debt ratio
Liabilities as a percentage of assets — how much of the company is funded by others.
Calculated as liabilities divided by total assets. Together with the equity ratio it adds to a hundred per cent: two views of the same side of the balance sheet.
Above a hundred per cent means negative net equity — liabilities exceed assets. Serbian company law attaches duties towards creditors on the company's officers in that situation.
Because APR does not publish a liabilities line, this ratio is derived from assets and equity too. See the “Liabilities” entry.
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