Take a bank that replaced long-term debt with equity in order to raise its ratio of equity to risk-adjusted assets from 10% to 15%.

银行将债权转为股权，用以将其股权对风险调整资产的比例从10%，调整到15%。

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The IMF reckons that Portugal's net international debt (what residents owe to foreigners, less the foreign assets they own) was 96% of GDP in 2008, an even higher ratio than Greece's (see chart 3).

国际货币基金组织(IMF)估计葡萄牙的净国际债务(用其居民欠外国人得减去归他们所有的外国资产)在2008年达到了GDP的96%，这个比例甚至比希腊的都高。

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Corporations seem to be improving slowly, as reflected in the sharp increase in the ratio of broad liquid assets to short-term debt.

正如广义流动资产与短期债务的比率出现大幅度上升所反映的那样，美国公司的资产负债表似乎正在缓慢地得到改善。

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Also on the plus side were a more than doubling of net current assets, to 769 million pounds and a debt-to-equity ratio that actually improved to 0.7 from 1.1 the previous year.

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Be wary of outfits that have a high ratio of debt to tangible net worth (that's the net worth minus paper assets like goodwill).

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