This ratio expresses, in terms of absolute value, the normal structure of the sources/investments balance.

If positive, the own equity invested by the body of shareholders (shareholders’ equity) and the loan capital (medium/long-term sources, including shareholders’ contributions and loans) are able to cover the fixed investments. This means that the enterprise’s sources/investments structure is appreciably balanced.

Studio Lupini srl
Via Don Rosmini, 4
21052 Busto Arsizio (VA) IT
MAIL: info@studiolupini.it
VAT:  IT 03611190129
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