# Net debt, net indebtedness

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- Post ID: 589211
- Modified: 2023-07-25T21:13:27+00:00
- Language: en

## Definition

In the case of a company, usually current and medium-term liabilities less cash and cash equivalents. - According to IFRS, cash and cash equivalents plus current securities less pension obligations (commitments concerning pensions, pension provisions) and financial liabilities. - The ratio of cash flow to net debt is also known as the possibility of indebtedness. - Cf. ECB Monthly Bulletin, February 2012, p. 97 ff. (corporate debt in the euro area; detailed presentation; many overviews; comparisons with the USA). Attention: The financial encyclopedia is protected by copyright and may only be used for private purposes without express consent! University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec. Professor Dr. Eckehard Krah, Dipl.rer.pol. E-mail address: info@ekrah.com https://de.wikipedia.org/wiki/Gerhard_Ernst_Merk https://www.jung-stilling-gesellschaft.de/merk/ https://www.gerhardmerk.de/

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