Hello, the formula for calculating the asset-liability ratio of bank loans is: asset-liability ratio = (total liabilities/total assets) * 100%. Asset-liability ratio is the percentage of total liabilities divided by total assets, which is the proportional relationship between total liabilities and total assets. The asset-liability ratio reflects how much of the total assets are financed by borrowing, and can also measure the extent to which enterprises protect the interests of creditors in the liquidation process. To judge whether the asset-liability ratio is reasonable, we must first look at whose position you stand. The asset-liability ratio reflects the ratio of the capital provided by creditors to the total capital, also known as the debt operation ratio. From the standpoint of creditors, they are most concerned about the security of the money lent to enterprises, that is, whether the principal and interest can be recovered as scheduled. If the capital provided by shareholders only accounts for a small proportion compared with the total capital of the enterprise, the risks of the enterprise will be mainly borne by creditors, which is unfavorable to creditors. Therefore, they hope that the lower the debt ratio, the better. If the enterprise can repay the debt, there will be no great risk in lending to the enterprise. From the perspective of shareholders, because the funds raised by enterprises through debt play the same role as the funds provided by shareholders, shareholders are concerned about whether the profit rate of all capital exceeds the interest rate of borrowed funds, that is, the cost of borrowed capital. When the total profit rate of capital earned by an enterprise exceeds the interest rate paid for borrowing, the profits earned by shareholders will increase. On the contrary, if the profit rate of using all capital is lower than the interest rate of borrowing, it will be unfavorable to shareholders, because the excess interest of borrowed capital will be made up by the profit share earned by shareholders. Therefore, from the standpoint of shareholders, when the total capital profit rate is higher than the loan interest rate, the greater the debt ratio, the better, and vice versa. Shareholders usually use debt management to gain control of the enterprise with limited capital and limited cost, and can obtain leverage benefits from debt management. In financial analysis, it is also called financial leverage. From the operator's point of view, if the debt scale is large and beyond the psychological endurance of creditors, enterprises will not be able to borrow money. If the enterprise does not borrow money, or the debt ratio is very small, it shows that the enterprise is timid, has insufficient confidence in the future, and has poor ability to use creditor's capital for business activities. From the perspective of financial management, enterprises should assess the situation and consider comprehensively. When using the asset-liability ratio to make loan capital decisions, they must fully estimate the expected profits and increased risks, weigh the gains and losses between them and make correct decisions.

The legal basis is Article 130 of the Securities Law: the State Council Securities Regulatory Authority shall stipulate the risk control indicators such as net capital, ratio of net capital to liabilities, ratio of net capital to net assets, ratio of net capital to self-management, underwriting and asset management, ratio of liabilities to net assets and ratio of current assets to current liabilities of securities companies.