标题: NCC and FCFF [打印本页] 作者: anothercfainnyc 时间: 2011-7-13 15:25 标题: NCC and FCFF
When calculating FCFF, if you identify i) options based compensaiton, ii) impairment to goodwill or inventories, or iii) translation gains or losses -- do any of these need to be backde out in calculating Non-Cash charges?作者: flyinggirl 时间: 2011-7-13 15:25
NCC to be Added Back to FCFF are:
Depreciation & Amortization
Restructuring charges (expenses)
Losses from impairment
Amortization of Bond Discounts
NCC to be Subtracted from FCFF are:
Reversals of restructuring reserves
Non-cash related Gains
Amortization of Bond Premiums作者: benbenxiong 时间: 2011-7-13 15:25
ramdabom Wrote:
-------------------------------------------------------
> When calculating FCFF, if you identify i) options
> based compensaiton, ii) impairment to goodwill or
> inventories, or iii) translation gains or losses
> -- do any of these need to be backde out in
> calculating Non-Cash charges?
If they are not cash add them if they were charges, and deduct them if they were gains.
