[현대기업경영] 기업의 재무분석 (Rohm & hass)

목차

1. 부채비율(건전성)의 적정여부
2. 배당금의 적정여부
3. 유동성의 적정성 평가
4. 주식소유 분포의 분석
5. 기업의 재무적 문제점과 그 개선책
6. 종합

본문내용

1. 부채비율(건전성)의 적정여부
[자기자본에 대비한 부채비율]
[부채 구성 항목과 그 적정성]
Short-term borrowings include commercial paper and bank debt owed by foreign subsidiaries. The weighted-average interest rate of short-term borrowings was 6.2% and 6.3% at December 31, 2000 and 1999, respectively.
At December 31, 2000, the company has revolving credit agreements totaling $1.25 billion, of which $750 million expire in 2001 and $500 million in 2004. These agreements, which carry various interest rates and fees, are available to support commercial paper borrowings. Of the total commercial paper outstanding, $350 million is classified as long-term since it is supported by the company’s
revolving credit agreements expiring in 2004. Several credit agreements permit foreign subsidiaries to borrow local currencies. At December 31, 2000 and 1999, $137 million and $222 million, respectively, was outstanding under these agreements.

참고자료

· 2000 annual report