D - F
Debt ratio
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The debt ratio is an indicator that measures the risk acquired by a company. It is calculated by dividing total current liabilities plus non-current liabilities by equity.
Dividends
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Dividends represent a portion of the net profits that a company distributes to its shareholders on a periodic basis.
EBITDA
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EBITDA or Earnings Before Interest Taxes Depreciation and Amortization is a financial indicator of a company's operating results and shows the company's capacity to generate cash flows. It is calculated as the difference between gross profit before taxes minus operating expenses, which are typical of its core business. In conjunction with other financial indicators, it is used to evaluate a company's financial situation.
Economic sector
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The economic sector corresponds to the classification of a country's economic activity, taking into account the aggregate value of the goods and/or services produced, distinguishing the primary, secondary and tertiary sectors.
Equity
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Equity is the net value of all non-financial and financial assets belonging to a company or individual less the value of its obligations or liabilities. Equity increases when the company earns profits and decreases when dividends are distributed or there are losses.
External Auditing Firms
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External auditing firms examine and express their professional and independent opinion on the accounting and financial statements of the companies audited by the Financial Market Commission (CMF) and must report on their work to the ordinary shareholders' meeting, in addition to other functions established by law.
Financial Statements
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The financial statements correspond to a report on the financial situation of a company, which includes its Balance Sheet, Income Statement, Cash Flow Statement and the Reasoned Analysis of Financial Statements. Companies must report to the Financial Market Commission (CMF) their financial statements under the International Financial Reporting Standards (IFRS). IFRS establish the recognition, measurement, presentation and disclosure requirements that relate to transactions and economic events that are material to the financial statements.
Fixed assets
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Fixed assets correspond to assets that have been acquired for use in the company's operations and are not intended for sale or circulation.