FIXED CHARGE COVERAGE RATIO

сокр. FCC ratio фин. коэффициент покрытия постоянных [фиксированных\] затрат [расходов\] (отношение прибыли компании до уплаты налогов и процентов к сумме процентов по облигациям и другим долгосрочным заимствованиям, арендных платежей и отчислений в фонд погашения долгов)

fixed charge coverage ratio: translation

A measure of a firm's ability to meet its fixed-charge obligations: the ratio of (Earnings before interest, depreciation and amortization minus unfunded capital expenditures and distributions) divided by total debt service (annual principal and interest payments). Notice that lease payments are sometimes included in the calculations. Bloomberg Financial Dictionary