Re: [問題] CFA L1 財報分析問題
sale of receivable with recourse is one type of "off-balance sheet"
financing, thus interest expense from off-B/S would not be included in
EBIT from B/S(imaging EBIT should include this interest expense, but we
remove it from EBIT).
for ratio analysis, we must add the interest expense to both interst and
EBIT, the treatment is the same as ARO adjustment.
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