Nota: A tradução desta entrada está atualmente em revisão de qualidade, portanto parte do conteúdo é exibida temporariamente apenas em inglês.
Este verbete ainda não foi traduzido para o seu idioma, portanto o original é exibido abaixo.
leverage ratio
This term is a specialized technical metric used primarily in corporate finance, accounting, and credit analysis. It carries a neutral, analytical tone and is typically found in annual reports, balance sheets, and investment prospectuses rather than in casual conversation.
While the word leverage on its own can be used metaphorically to describe an advantage, the leverage ratio is strictly a quantitative measure. It indicates the degree to which a company is using borrowed money to increase the potential return of an investment, with a higher ratio signaling increased financial risk and vulnerability to interest rate hikes.