Koeficijent pokrivenosti duga, koeficijent pokrivenosti servisiranja duga, koeficijent servisiranja duga
vidi Debt Service Coverage Ratio (DSCR), Debt Service Ratio (DSR)
SR: Koeficijent pokrića servisiranja duga (DSCR – Debt Service Coverage Ratio) predstavlja najčešće korišćeni termin za koeficijent pokrića duga (DCR), a u finansijskoj praksi se često označava i kao koeficijent servisiranja duga (DSR). Ovaj ključni pokazatelj solventnosti i likvidnosti meri sposobnost preduzeća, pojedinca ili projekta da generiše dovoljno operativnog gotovinskog toka za potpuno i blagovremeno namirenje trenutnih dugova, uključujući otplatu i glavnice i kamate. Banke i kreditori uglavnom koriste ovaj koeficijent za procene kreditne sposobnosti i utvrđivanje nivoa rizika pre odobravanja novih pozajmica; vrednost koeficijenta iznad 1,0 implicira da subjekt ostvaruje dovoljan neto operativni prihod (NOI) za pokriće svih obaveza po osnovu duga, dok vrednost ispod 1,0 signalizira negativan gotovinski tok i potencijalnu insolventnost.
ENG: Debt Service Coverage Ratio (DSCR) represents the most commonly used term for the debt coverage ratio (DCR), and in financial practice, it is often referred to as the debt service ratio (DSR). This key solvency and liquidity indicator measures the ability of a company, individual, or project to generate enough operating cash flow for the complete and timely settlement of current debts, including both principal and interest repayments. Banks and creditors mainly use this coefficient for creditworthiness assessments and determining the risk level before approving new loans; a coefficient value above 1.0 implies that the subject generates sufficient net operating income (NOI) to cover all debt obligations, while a value below 1.0 signals a negative cash flow and potential insolvency.
Šta je koeficijent pokrivenosti duga?
Koeficijent pokrivenosti duga Debt Coverage Ratio je merilo sposobnosti zajmoprimca da svojom operativnom gotovinom servisira dug. Takođe je poznat kao koeficijent pokrivenosti servisiranja duga Debt Service Coverage Ratio (DSCR).