From Longman Business Dictionarydebt ratioˈdebt ˌratio1ACCOUNTINGFINANCE the amount of a company’s debt in relation to the amount of share capital it hasSYNDEBT-EQUITY RATIOJapan’s corporate debt ratio increased four times faster than that of the U.S. in the 1980s.2ECONOMICS a country’s debt in relation to the value of all the goods and services it producesRising government spending including interest payments will move the debt ratio to about 55% of GDP. → ratio