Wednesday, July 15, 2009

Theoretical Solve: Do financial statements help in Financial decisions and corporate valuation

Solvency ratio arises from debt to total assets. This is the link of total debt in excess of total assets. Solvency ratio, which is a relative amount, determines the proportion of total loan provided by creditors. This solvency ratio also supplies the required precise information about a company’s facility to survive losses without prejudice to creditors’ interest. Thus, when a company has small fraction of debt in relation to its overall assets, the company is seen to be at a vantage point and attractive to creditors considering the amount of shield prior to bankruptcy. Additionally, solvency ratio with small fraction of debt in relation to its overall assets apparently determines a company’s ability to get hold of extra sponsorships. The relationship is written as:

Solvency ratio = Debt to total assets = Total debt

Total assets

(Hunt, Weygandt, Kieso, and Kimmel, 2003).

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