Plant covering or Kapitaldeckung forms together with the liquidity ratios and the Working Capital characteristic numbers to the horizontal balance structure. To be able to meet here the assets side of a balance with the passive side in relationship set around overall statements about the financing of the fortune.
The plant covering degree of I sets the fixed assets in relationship with own capital funds:
Plant covering degree of I: \ frac {EK * 100} {AV}
The value of 100% reached (in practice very rarely) like that is strictly speaking fulfilled the golden balance rule, thus the complete fixed assets over own capital funds financed.
For the plant covering degree of II additionally the long-term outside capital flows into the computation also:
Plant covering degree of II: \ frac {(EK + langf. FIBER PLASTIC) * 100} {AV}
If the value of 100% is exceeded, then the golden balance rule is fulfilled in the broader sense, thus the fixed assets completely by own capital funds and long-term outside capital finances.
The plant covering degree of III refers additionally on a long-term basis bound circulating capital into the computation. Since this is usually not shown by the balance, this plant covering degree is usually neglected.
Plant covering degree of III: \ frac {(EK + langf. Fiber plastic) * 100} {AV + langf. UV}
If the value of 100% is reached, then are fixed assets and long-term circulating capital by own capital funds and long-term outside capital completely finances.
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