The non-financial corporations' debt to surplus ratio provides an indication of the capacity of non-financial corporations to meet the cost of interest and debt repayments with the operational profits generated. Debt is calculated as the sum the following liability categories: currency and...

The debt-to-equity ratio is a measure of a corporation's financial leverage, and shows to which degree companies finance their activities with equity or with debt. It is calculated by dividing the total amount of debt of financial corporations by the total amount of equity liabilities (including...

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...