1, and 70% of the asset-liability ratio is called the warning line. However, the asset-liability ratio indicators of different industries are different. Judging whether the asset-liability ratio is reasonable can be judged from the following aspects:
(1) From the perspective of creditors, what they are most concerned about is whether the principal and interest can be recovered on schedule. They hope that the lower the debt ratio, the better, and the debt repayment of enterprises will be guaranteed, so that the risk of loans will not be too great.
(2) From the perspective of shareholders, they are concerned about the cost of borrowing capital. When the total capital profit rate is higher than the borrowing rate, the greater the debt ratio, the better, and vice versa.
(3) From the operator's point of view, if the debt is large and beyond the psychological endurance of creditors, the enterprise will have no money to borrow; If you don't borrow money, it shows that the enterprise is conservative or lack of confidence, and the ability to use creditor's rights capital for business activities is insufficient. Therefore, business operators should weigh the gains and losses and define a reasonable range of asset-liability ratio.
2. Abnormal asset-liability ratio: If the asset-liability ratio reaches 65,438+000% or exceeds 65,438+000%, the company has no net assets or is insolvent.
How to keep the asset-liability ratio of enterprises within a reasonable range;
It is also extremely important to find out the true asset-liability ratio. As a key factor affecting the asset-liability ratio, assets = liabilities+owners' equity. Therefore, in order to reduce the asset-liability ratio, we can increase assets or reduce liabilities. However, the assets reflected in the balance sheet often contain some moisture, so it is far-fetched to analyze the asset-liability ratio simply with the data of the balance sheet. Therefore, it is necessary to restore the real assets and liabilities and squeeze out water.
Legal basis:
securities laws
Article 130 The securities regulatory authority in the State Council shall stipulate the risk control indicators such as the net capital, the ratio of net capital to liabilities, the ratio of net capital to net assets, the ratio of net capital to proprietary trading, underwriting and asset management, the ratio of liabilities to net assets, and the ratio of current assets to current liabilities. A securities company shall not provide financing or guarantee for shareholders and their affiliates.