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YAhmed

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发表于 2011-7-13 13:06 | 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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tT
发表于 2011-7-13 13:06 | 只看该作者

Fixed Income: Debt-to-Capitalization Ratio

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