Calcolatore di Conformità ai Covenant

I covenant finanziari sono clausole contrattuali inserite negli accordi di finanziamento, nelle linee di credito revolving e nelle emissioni obbligazionarie che richiedono ai debitori di mantenere determinati rapporti finanziari entro soglie concordate. I covenant più comuni includono Debito Netto/EBITDA (leverage), coverage degli interessi, rapporto debito/patrimonio netto, indice di liquidità corrente e solvency ratio. Il test dei covenant avviene tipicamente su base trimestrale o annuale, utilizzando i dati delle situazioni contabili gestionali o dei bilanci sottoposti a revisione.

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Allineato al Manuale IAASB 2024
ISA 570 · IAS 1.136 · IFRS 7v2026.041 covenant

Test covenants. Find breaches.
Document everything.

Session
0x3E75
Reporting
FY 2026
Currency
€
covenants.conf
financials.conf
README.md
01// engagement— ISA 570.A7
02entity_name=
03reporting_date=
04debt_agreement=
05currency=
06// covenant_definitions— up to 10 covenants
07name=
08type=
09threshold=x
10direction=
+
11// financial_data— from audited statements
12current_assets=€
13current_liabilities=€
14total_debt=€
15total_equity=€
16ebit=€
17interest_expense=€
18net_debt=€
19ebitda=€
20total_assets=€
21debt_service=€
awaiting input·3 sections · 0/10 fields · 1 covenants·ISA 570 compliant€
01compliance_status
Net Debt / EBITDA—
02headroom
awaiting data—
03stress_tolerance
awaiting data—
04risk_flags
overall_status—
cross_default_risknone
isa_570_warnings0
reclassification—
05break_even
awaiting data—
—methodology
Covenant Compliance
ISA 570 · IAS 1.74 · IFRS 7.B10A
Financial covenants tested against contractual thresholds. Status: PASS (>10% headroom), APPROACHING (within 10%), BREACH (threshold violated). Headroom = distance to threshold as % of threshold.
pass approaching breach
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ADVANCED ANALYSIS

Deeper covenant analysis, styled the same.

01// ebitda_sensitivity— ISA 540.15 range of outcomes
Enter EBITDA and Net Debt/EBITDA or DSCR covenants to run sensitivity.
02// reclassification_impact— IAS 1.74
No breach detected — no reclassification needed.
03// risk_assessment— ISA 570 / ISA 315
Enter inputs to run risk assessment.
04// forward_projection— ISA 570.16
Enter a growth % above to project covenant compliance.
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4 advanced sections · sensitivity · reclassification · risk assessment · projections
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Pages
3–6
Price
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