Browse Credit and Lending

Debt Ratios and Balance-Sheet Measures

Debt Ratios and Balance-Sheet Measures terms for debt instruments, covenants, ratios, credit derivatives, restructuring, collections, servicing, and recovery.

Debt Ratios and Balance-Sheet Measures terms explain debt instruments, borrower-creditor obligations, market issuance, covenants, ratios, credit protection, servicing, distress, restructuring, and recovery.

Use this branch when a debt instrument, covenant, ratio, issuance structure, legal process, credit derivative, servicing duty, or restructuring changes credit analysis.

Key Terms in This Branch

TermUse it for
Cash Flow to Total Debt RatioDebt instrument, credit-market, covenant, debt ratio, collection, servicing, credit-protection, distress, restructuring, or recovery term.
Current Portion of Long-Term DebtDebt instrument, credit-market, covenant, debt ratio, collection, servicing, credit-protection, distress, restructuring, or recovery term.
Debt-to-Capital RatioDebt instrument, credit-market, covenant, debt ratio, collection, servicing, credit-protection, distress, restructuring, or recovery term.
Debt-to-Equity (D/E) RatioDebt instrument, credit-market, covenant, debt ratio, collection, servicing, credit-protection, distress, restructuring, or recovery term.
Debt-to-Income RatioDebt instrument, credit-market, covenant, debt ratio, collection, servicing, credit-protection, distress, restructuring, or recovery term.

What to Check

Check the debt document, obligor, principal amount, maturity, coupon or rate, covenant language, seniority, collateral, market price, servicing status, legal process, and restructuring terms.

Common Mistakes

  • Treating debt, credit, liability, and obligation labels as interchangeable.
  • Ignoring seniority, collateral, covenants, maturity, and restructuring priority.
  • Comparing debt ratios without matching accounting basis and reporting period.
  • Using market labels without reading the contract or offering document.

Debt-market and restructuring outcomes depend on contracts, law, issuer facts, and market conditions; this page is educational.

In this section

Choose a subsection first. Deeper term pages live inside each subsection, which keeps large topic hubs readable.

Debt-to-Capital Ratio

Debt-to-capital ratio measures how much of a company's permanent capital structure is funded by debt rather than equity.

Debt-to-Equity (D/E) Ratio

Debt-to-equity ratio compares debt financing with shareholder equity to assess leverage and capital-structure risk.

DTI Ratio

Borrower affordability ratio comparing debt obligations with income, widely used in consumer and mortgage underwriting.

Revised on Sunday, June 21, 2026