images

a

Ability to service debt 157

Accounts receivable turnover 87

Adjusted equity 93

Administration and distribution intensity (only for the function of expense method) 207

Administration/distribution expense ratio 207

Annual result, adjusted annual result 183

Asset cover ratio 1 113

Asset cover ratio 2 115

Asset Ratios 39

Asset structure 47

Asset turnover ratio 69

Asset turnover ratio of current assets 73

Asset turnover ratio of property, plant and equipment 71

b

Balance sheet 27

– analytical equity 91

– rate 243

Business return 215

Business value based on discounted cash flow (DCF) 275

c

Capacity utilization 77

Capex to depreciation 171

Capex to revenue 173

Capital commitment period 141

Capital turnover ratio 69

Capital turnover ratio of current assets 73

Capital turnover ratio of property, plant and equipment 71

Cash-burn rate 169

Cash conversion cycle (CCC) 129

Cash flow

– coverage 167

– margin 163

– return 161

– return on investment (CFROI) 269

– statement 31

– turnover profitability 163

– turnover rate 163

– usage relations 167

Cash flow from

– financing activities (IAS 7) 153

– investing activities (IAS 7) 151

– operating activities (according to IAS 7) 147

– operating activities – calculation methods 143

– operating activities (estimated respectively according to practitioner-formula) 145

Cash ratio 131

Cash value added 271

Commitment period of account receivables 85

Commitment ...

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