这些条件,也就是条款,对某些财务比率进行了明确的限定,比如利息保障倍数。
Such conditions, known as covenants, typically specify limits on certain financial ratios, such as that of a company's earnings to its interest payments.
固定费用保障比率以扣除固定费用和税款之前的盈利数,除以固定费用所得的一项杠杆比率。固定费用包括利息、需要偿还的本金、以及租赁费用。
Coverage ratio a leverage ratio, represented as earnings before fixed charges and taxes divided by fixed charges. Fixed charges include interest, required principal repayments, and lease expenses.
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