Take a bank that replaced long-term debt with equity in order to raise its ratio of equity to risk-adjusted assets from 10% to 15%.

银行将债权转为股权，用以将其股权对风险调整资产的比例从10%，调整到15%。

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We find that some information items are highly concerned by the bank lenders, such as long-term debt, short-term debt, core operating income, debt to equity ratio, current ratio and…

我们发现， 银行对长短期借款、主营业务收入、资产负债率、流动比率和速动比率等财务信息高度重视， 对有助于进一步判别企业潜在风险的报表附注信息也比较重视。

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The company pays a 2% dividend, the current ratio is 1.8 and long-term debt-to-equity is .39.

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The current ratio is 2.7 and long-term debt-to-equity is .14.

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