INFORMATION BASE ON ANALYSIS OF THE DEBT OF "HOLDING BDZ"

The size and composition of a company's receivables and payables are of essential importance in all phases and stages of its development. External factors such as the economic situation, interest rates, legislation and others play an important role in the formation of these receivables and payables, which are often not fully subject to the control of the company. Accounting measures of financial indebtedness, also known as debt coverage ratios, focus attention on the condition of the right half of the balance sheet.