The ratio of a company’s debt to its equity. – The relationship of a company’s debt to its earnings before interest, taxes, depreciation and amortization (EBITDA). – See leverage (effect), leverage ratio, leveraged buy-out, ranking theory. – Cf. Deutsche Bundesbank Monthly Report of April 2007, pp. 19 f. (rate of increase of leverage multiples), p. 23 (overview), Deutsche Bundesbank Monthly Report of January 2012, pp. 13 ff. (basic information on the capital structure of companies; references).
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