Moody's Approach to Other Comprehensive Income Items when Calculating Effective Leverage for Finance Companies

Craig Emrick, Mark T. Wasden, Robert Young
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引用次数: 4

Abstract

In this Special Comment, we discuss Moody's treatment of Other Comprehensive Income (OCI) components when calculating effective leverage for finance companies. Our purpose is to give issuers and investors insight into Moody's views concerning these sometimes misunderstood or ignored items.
穆迪在计算金融公司有效杠杆时对其他综合收益项目的方法
在这篇特别评论中,我们讨论穆迪在计算金融公司有效杠杆时对其他综合收益(OCI)成分的处理。我们的目的是让发行人和投资者了解穆迪对这些有时被误解或忽视的项目的看法。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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