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金融民工阿聪 · 2022年02月22日

in associates

  1. CFA II
  2. FRA

NO.PZ2018111303000085

问题如下：

Analyst collected the information about ABC company in the following table：；

ABC company also has 20 percent interest in the equity of Golden company, beginning of investment is 150 and ending investment is 196. Golden company reported 2,150 revenue and 550 in net income, its average total assets is 1,780. if excluding the investment in associates, the interest coverage ratio of ABC would be:

选项：

A.

the same

B.

higher

C.

lower

解释：

A is correct.

考点: 这道题考的是Integration of FSA techniques一章的market value decomposition。

解析 ： 这里是associates,所以用equity method ， 只会增加投资企业的NI 和 investment （ 资产 ） ， 所以剔除关联公司的影响 ， 对EBIT和interest expense都没有影响。。

这里要注意的是Shared result一般在EBIT之后列式。

这里最后问题提到的“in associates”是什么意思

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1 个答案

袁园_品职助教 · 2022年02月23日

嗨，爱思考的PZer你好：


对子公司的投资，报表中的一个科目，associate是联营公司的意思，这里就是指有significant影响的子公司。

Investment in Associate refers to the investment in an entity in which the investor has significant influence but does not have full control like a parent and a subsidiary relationship. Usually, the investor has significant influence when it has 20% to 50% of shares of another entity.

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虽然现在很辛苦，但努力过的感觉真的很好，加油！

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