|
Thin Capitalisation - Briefly
此文章由 frank6639 原创或转贴,不代表本站立场和观点,版权归 oursteps.com.au 和作者 frank6639 所有!转贴必须注明作者、出处和本声明,并保持内容完整
http://www.ato.gov.au/corporate/ ... =/content/19566.htm
Thinly capitalised entities
A thinly capitalised entity is one whose assets are funded by a high level of debt and relatively little equity. An entity's debt-to-equity funding is sometimes expressed as a ratio. For example, a ratio of 3:1 means that for every $3 of debt, the entity is funded by $1 of equity. This is also known as 'gearing'. An entity that is highly geared funds its assets with proportionately more debt than equity. |
|