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   ocr: Introduction The primary concern of this group of ratios is to access the financial riskiness of the capital structure ofa any given business. Itisi important to remember that the providers of loan capital are entitled to a tixed interest return on their investment each year whereas the providers of share capital funds may only become entitled to. - a dividend after all other obligations have been met. Since loan capital servicing represents a legally pinding obligationif iti is vital to measure the extent to which the capital structure oft the business utilises this formoffinance