Division Equity flagF1

In addition, a noteworthy value based on equity is used as a complementary data (Flag). The Equity flag will be considered ‘positive’ if the indicator ‘Total debt / Equity’ is superior or equal to 0 and inferior or equal to 10 (where $\mathrm{Equity\; =\; Capital\; and\; reserves\; –\; 50 \%\; of\; the\; intangible\; assets}$).