From this edition on, the calculation of the E.2. Debt ratio, has been modified throughout the complete time series. The detail is contained in the memorandum item column of the tables 15.22 (annual data base, CBA) and 15.23 (data from the quarterly data base, CBT). The new definition of the ratio bearing borrowed funds (RAC), divided by the sum of gross operating profit (REB) and financial revenue (IF), extends the disposable income variable used in the denominator, which contained only the Gross Value Added (GVA), thereby facilitating the analysis of repayment capacity and repayment of corporate debt.
