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Debt-to-Equity Ratio
A financial ratio indicating the relative proportion of shareholders' equity and debt used to finance a company's assets.
Solvency
The ability of an entity to meet its long-term financial obligations and continue its operations into the foreseeable future.
ASPE
Accounting Standards for Private Enterprises; a set of accounting practices and standards for private companies in Canada.
IFRS
International Financial Reporting Standards, a set of accounting standards developed by the International Accounting Standards Board (IASB) that serve as a global framework for preparing financial statements.
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