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dirk01

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tT
发表于 2013-4-3 00:25 | 只看该作者

Fixed Income: Debt-to-Capitalization Ratio

included, interest
Why is minority interest included in the denominator (capitalization)?
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hariRaj

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发表于 2013-4-3 00:28 | 只看该作者
Since minority interest is classified as equity in the balance sheet (think of it as a partner in your firm) it is included in the capitalization.

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