Thin capitalisation: related pages

A measure of the indebtedness of a company. Usually one of: long term debt ÷equity, total debt ÷equity or net debt ÷equity.

The particular combination of debt, equity (shares) and other sources used by a company to finance its long term requirement for capital.

The proposition that the proportion of debt to equity does not affect the total value (debt + equity) of a company.

The subsitution of debt for equity.