Total Assets = Fixed Assets + Long Term Investment Current Assets

(20) Debt-Equity Ratio

= Long term Debt or Loans

Shareholders' Funds

Long term Debts

OR Long Term Debts
(21) Debt Total Fund Ratio

=
=

Debentures + Loans or Mortgage

Total Debts Current Liabilities

= Long Term Debts

Total Long Term Funds

Total Funds Term Fund = shareholder's Funds + Long Term Debts

(22) Proprietary Ratio

Shareholder's Funds or Proprietor's Fund

Total Assets

Shareholder's Funds

Share Capital (Equity + Preference)

+ Reserves + Surplus/Accumulated Profit or P/L
A/c (Cr) - Preliminary Expenses

Discount on issue of Shares/Debentures

P/L A/c (Dr.)