Aug 19, 2008 07:21
15 yrs ago
29 viewers *
Nederlands term

gouden balans

Nederlands naar Engels Zakelijk / financieel Boekhouding Financial ratios
The text is an extract from a set of annual accounts. The term "gouden balans" is found on the page that shows the financial ratios (kengetallen) and occurs under the headline "Liquiditeit".

I have found many descriptions/definitons of the ratio "gouden balans", see e.g. http://www.kvk.nl/regio/brabant/handelsregister/021_Bedrijfs... from which appears that the "gouden balans ratio" equals "vaste activa / (eigen vermogen + lang vreemd vermogen)".

I have looked through my books on accounting and lots of web pages but can't seem to find any financial ratio that is calculated this way.
Proposed translations (Engels)
5 +2 golden balance
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Proposed translations

+2
56 min
Selected

golden balance

It is a direct translation and is used in financing. See web reference

Golden balance rule (applies to the remaining industries): Financing of fixed assets (AV) by own capital funds (EK) or in the further version, financing of AV by EK and long-term outside capital.

\ frac {own capital funds + long-term outside capital} {fixed assets} \ ge 1

Peer comment(s):

agree Jack den Haan : Beat me to it ;-)
6 min
Sorry, but thanks for agreeing
agree Buck : i thought you'd have more agrees by now LOL
8 uren
As it's already been closed I assume no one else thought it worth while to agree. Thanks anyway
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4 KudoZ points awarded for this answer. Comment: "Thanks, David!"

Reference comments

1 uur
Reference:

Financieel Woordenboek [Van Poll, Financieele Dagblad]: goudenbalanseregel = "Vuistregel voor gezonde bedrijfsvoering: het korte vreemde vermogen moet kleiner zijn dan het totaal van de vlottende activa. Dat betekent ook dat een deel van de vlottende activa met eigen en anders met lang vreemd vermogen is gefinancieerd, wat volgens velen een teken van gezonde bedrijfsvoering is."
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