Soliditetsmått

Soliditetsmått, or solidity measures, are financial metrics used to evaluate a company’s long-term financial resilience and its ability to meet obligations. They focus on capital structure and the cushion against losses, rather than short-term liquidity. The exact measures and definitions vary by country and industry, but they share the aim of assessing how well a firm can withstand financial stress.

Common soliditetsmått include the equity ratio, the gearing ratio (financial leverage), and the solvency ratio. The equity ratio expresses the share of assets funded by shareholders’ equity: equity divided by total assets. The gearing ratio compares debt to equity, indicating how heavily a firm relies on borrowed funds. The debt ratio and debt-to-assets ratio relate liabilities to total assets. The solvency ratio, a broader measure, assesses the proportion of assets funded by own capital and long-term liabilities, reflecting long-term solvency.

Usage and context vary by sector. In corporate finance, soliditetsmått help investors and lenders judge financial strength and risk. In regulation, banks and insurers are often required to maintain minimum capital levels or solvency buffers to ensure ongoing stability; for example, Basel III capital adequacy standards for banks and Solvency II requirements for insurers in many jurisdictions.

Limitations exist: accounting conventions, measurement dates, and treatment of intangibles influence the numbers; metrics can be manipulated or misinterpreted. Therefore soliditetsmått are most informative when used alongside liquidity measures and cash-flow analysis.

See also: capital adequacy, solvency, liquidity ratios, debt-to-equity, equity ratio.