Dr. Carlos F. Márquez Linares Dr. Enrique F. Quero Gervilla Doctoral Programme in Languages, Texts and Contexts Faculty of Translation and Interpreting university of granada

RECOMMENDED TRANSLATION: Calque and DT

Коэффициент соотношения собственных и заёмных средств Koefficient sootnoshenija sobstvennyh i zayomnyh sredstv

L.t.: coefficient of the ration between own and borrowed means

AND Calque (figurative meaning) = leverage (Финансовый) рычаг (Finansovyj) rychag Financial leverage

65. 
    EBITDA (earnings before interest, tax, depreciation and amortization)
    

EBITDA

Earnings Before Interest, Taxes, Depreciation and Amortization. An approximate measure of a company's operating cash flow based on data from the company's income statement. Calculated by looking at earnings before the deduction of interest expenses, taxes, depreciation, and amortization. The formula is: EBITDA = Revenue – Expenses (excluding interest, taxes, depreciation and amortization) (InvestorWords).

Earnings before interest, taxes, depreciation, and amortization — discussed more commonly using the acronym EBITDA — has become a popular standard by which to measure business performance. Public companies use it on earnings calls to demonstrate achievement. Reporters use it interchangeably with cash flow to describe earning power. Banks look to it as a way to understand the likelihood of debt repayment (Beshore, 2014).

1.	Calque and DT Доходы до уплаты процентов, налогов, износа и амортизации (IFC)
	Dohody do uplaty procentov, nalogov, iznosa i amortizacii
	L.t.: income before the payment of interest, taxes, depreciation and amortization
	Ruscorpora: Full matches: 0
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