Also called the quick ratio, the ratio of current assets minus inventories, accruals, and prepaid
items to current liabilities.
A bond indenture restriction that permits additional borrowing on if the ratio of assets to debt does not fall below a specified minimum.
Testing a value-at-risk or other model using historical data. For example, under the current BIS market risk-based capital requirements, a bank must...
A set of requirements for a plan of reorganization to be approved by the bankruptcy court.