INTM578000 - Thin capitalisation: debt ratios - debt repayment
Contents
Debt-based ratios (gearing or leverage) |
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What is debt? |
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What is equity? |
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What is an acceptable arm’s length standard? |
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Lending risks |
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The UK borrowing unit |
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How the nature of the commercial activity influences debt |
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Private Finance Initiative (PFI) companies |
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Groups/companies in expansion mode |
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Groups/companies in acquisition mode |
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Groups with mixed activities |
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Example: the components of a debt:equity ratio calculation |
