15 September 2011
Debts Service Coverage Ratio: The ability of an enterprise to meet its liabilities by way of payment of installments of Term Loans and Interest thereon from out of the cash accruals and forms the basis for fixation of the repayment schedule in respect of the Term Loans raised for a project.
Deferred Tax liability arising from timing difference or temporary from accounting and tax calculating angle.
Deferred Tax Liability is not a Term Loan (liability) the same need not be added while calculating DSCR (Debts Service Coverage Ratio)
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