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Who
Already Uses REFS?
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Gearing
under 1 year
This
shows the proportion of total short-term borrowings to shareholders’
funds. Short-term borrowings refer to debt repayable on demand
or within one year. Cash and other liquid assets are not deducted.
Calculation:
DEBT DUE
WITHIN 1 YR
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X 100 = GEARING UNDER 1 YR (%)
SHAREHOLDERS’
FUNDS
Separate
figures are calculated to show gearing under 1 year both before
and after deducting intangibles from shareholders’ funds.
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REFS
is available in 3 formats to suit your needs 
Updated daily with data direct from the London
Stock Exchange 
Available
monthly or quarterly on CD
 
Available
monthly or quarterly in two hard-copy volumes
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