涵同學(xué)
2021-11-12 20:36請(qǐng)問(wèn)這里的FFO的完整調(diào)整是什么呀?我看老師還說(shuō)到了什么impairment和non-operating的調(diào)整謝謝!
所屬:CFA Level II > Alternative Investments 視頻位置 相關(guān)試題
來(lái)源: 視頻位置 相關(guān)試題
1個(gè)回答
Essie助教
2021-11-15 11:38
該回答已被題主采納
你好,F(xiàn)FO的完整調(diào)整為:
FFO = accounting net earnings + Depreciation and amortization related to real estate(加回折舊)+ real estate impairments and write downs unrelated to depreciation(加回與折舊無(wú)關(guān)的減記和沖銷(xiāo)) - Gains / +losses from sales of property(調(diào)整與出售房產(chǎn)相關(guān)的G/L,這一部分相當(dāng)于你說(shuō)的non-operating G/L)
