NO.PZ202301100100000203
问题如下：
Which of the junior analyst’s three statements regarding FFO and AFFO is incorrect?
选项：
A.
Statement 4
B.
Statement 5
C.
Statement 6
解释：
C is incorrect. AFFO is superior to FFO (not the other way around) as a measure of economic income and thus economic return because it takes into account the capital expenditures necessary to maintain the economic income of a property portfolio.
A is correct because AFFO better approximates a company’s sustainable dividend-paying capacity than FFO.
B is correct because both FFO and AFFO are based on net income available to
equity and thus represent levered income.
FFO和AFFO是剔除了非经常性科目，为体现equity回报率，那为什么还说能显示levered income（带杠杆的收益）？
