does it increase, decrease, or have no effect?

Question 12 1 pts Debt ratio is measured by Total liabilities / Total assets. Assume the cash balance remains positive at all times. State the effect the following event occurring on the reporting date would have on this ratio. EVENT: The recognition of the annual amortisation charge [ Select ] Question 13 1 pts NTAB (Net tangible asset backing) is measured by Net tangible assets/Weighted average number of shares on issue. State the effect the following event occurring on the reporting date would have on this ratio. EVENT: An incremental revaluation of a non-current asset [ Select]