Définition
The debt ratio measures a company's level of debt in relation to its equity capital.
The debt ratio is equal to the ratio of financial debt (bonds;
+ bank loans, including non-amortised fixed assets on lease;
+ other loans;
+ current bank credit, including assigned receivables not yet due;
+ loans and cash advances received from the group and partners;
+ debt securities eligible for trading on a market and issued outside the group)
to equity capital.