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Debt To Equity

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PPGPortal > Home > Concept Dictionary > D, E > Debt To Equity

Debt to Equity 

Debt divided by net assets or fund balance; this leverage ratio considers the relative magnitudes of debt to equity of the organization to assess the risk created by the use of leverage.

(Graham, Andrew. 2007. Canadian Public-Sector Financial Management. Kingston, ON: School of Policy Studies, Queen’s University; Montreal: McGill-Queen’s University Press.)



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