# 부채율

**\[예시]**\
총자산 : 100억\
부채 : 60억\
부채율 : 60%\
따라서자산 중에 60%는 부채로 조달된 것 즉, 채권자의 지분이 60%를 차지한다는 의미이다.

<figure><img src="https://2485290592-files.gitbook.io/~/files/v0/b/gitbook-x-prod.appspot.com/o/spaces%2F18KeKzWFcQdh0OOOTkvR%2Fuploads%2FkHcPtReXw1hAe2rQbcq3%2Fimage%2054.png?alt=media&#x26;token=da3daf9f-3d2f-4a8c-b471-7824bdde5c34" alt="" width="375"><figcaption></figcaption></figure>

부채율이 증가하게 되면 원금상환 및 이자비용의 부담이 증가할 것이므로 재무위험이 증가하게 된다.

<figure><img src="https://2485290592-files.gitbook.io/~/files/v0/b/gitbook-x-prod.appspot.com/o/spaces%2F18KeKzWFcQdh0OOOTkvR%2Fuploads%2FYqDwOGHtvFRtqSjGIvJS%2FBanner%20(30).png?alt=media&#x26;token=000ca72b-3d0a-4aad-ac6d-dcae2d9568ef" alt="" width="375"><figcaption></figcaption></figure>

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