The ratio of a company's long-term liabilities (debts) to its Equity (i.e. shareholders' funds). The higher the ratio, the greater the financial Leverage/ Gearing of the firm. Français: Coefficient fonds propres/endettement, Ratio fonds propres/endettement Español: Relación entre deuda y recursos propios, razón entre deuda y capital, relación de obligaciones a patrimonio