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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