This policy brief investigates the likelihood of corporate insolvency and the potential implications of debt overhang of non-financial corporations associated with the Coronavirus (COVID-19) outbreak. Based on simple accounting exercises, it evaluates the extent to which firms may deplete their...

The slowdown of economic activity caused by the COVID-19 outbreak and related emergency measures implemented to tackle the health crisis have led to severe difficulties for companies to meet their financial obligations. Many of the fixed costs, such as rents and interest payments, remain due...

Le monde de l'assurance joue un rôle croissant dans les économies nationales, ce qui ne fait que renforcer l'importance de la solvabilité des compagnies d'assurance. Or, comment se tenir informé des règles et pratiques régissant le contrôle de la santé financière des compagnies...

This Test Guideline lists methods for determining the density of liquids and solids, giving only a very succinct description of them. The density of a substance is the quotient of its mass and its volume and is expressed in kg/m3. Several methods are for liquid substance only: hydrometer,...

This Test Guideline describes methods to measure the viscosity of liquids. The methods listed are appropriate in principle for the investigation of Newtonian liquids. The measurement of non-Newtonian liquids is only possible with the rotational viscometer. Viscosity measurements are carried out...