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Pension Quest from CFA book

I dont understand how the ROE and debt-to-capital ratios are calcualted in example 3 on page 96 of CFA FSA book.

Thanks CP. One question, do we always use average equity for ROE? and beg equity for debt to capital ratio. I dont see consistency in this approach when calculating ROE and other ratios where some time thye use beg values and somtimes avg?

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