What financial document shows various types of debt along with comparisons against personal income?

The selection of the ratios of outstanding debt by type as the correct answer is based on the specific function of this financial document in providing insights into an entity's debt situation. This document categorizes outstanding debts, allowing stakeholders to understand the nature and composition of that debt, such as bonds, loans, or other financial obligations. Furthermore, it provides critical ratios that enable comparisons between the total debt and personal or household income, which is essential for assessing the debt burden relative to the earnings capacity of individuals or entities.

This type of analysis is particularly important for decision-makers as it highlights potential risks and the capability of managing debt. By juxtaposing the various debt types with income, it gives a clearer picture of financial health and sustainability. This information can guide budgeting and planning efforts, informing how much new debt is prudent based on current obligations and income levels.

In contrast, a budget report generally shows revenues and expenditures without providing a detailed breakdown of debts in relation to income. The statement of cash flows focuses on the liquidity and cash movements of an entity, while the income statement outlines revenues and expenses over a period but does not address debt and income comparisons.