Acta Universitatis Danubius. Œconomica, Vol 10, No 3 (2014)

Abstract

The funding sources of the assets and liabilities in the balance sheet include equity capitals and the debts of the entity. The analysis of the structure rates of the funding sources allows for making assessments related to the funding policy, highlighting the financial autonomy and how resources are provided. Using the literature specializing in economic and financial analysis, this paper aims at presenting these rates that focus, on the one hand, to reflect the degree of financial dependence (the rate of financial stability, the rate of global financial autonomy, the rate of on-term financial autonomy) and on the other hand the debt structure (the rate of short-term debts, the global indebtedness rate, the on-term indebtedness rate). Based on the financial statements of an entity in the  Argeş County, I analysed these indicators, and I drew conclusions and made assessments related to the autonomy, indebtedness and financial stability of the studied entity.