Which of the Following Statements Is True of Debt-To-Equity Ratio

Which of the following statements is true of debt-to-equity ratio?

A) It measures the total cost of manpower relative to the organizations total productivity.
B) It measures how much money a company can safely borrow over long periods of time.
C) It measures the cost of employee benefits relative to individual productivity.
D) It measures the organization's profitability against its productivity.
E) It measures how much money a company can safely lend over long periods of time.