Financial Instruments and Non-Current L

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Question

How does debt-to-capital differ from debt-to-equity?

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Answer

Debt-to-capital includes equity in the denominator; debt-to-equity does not.

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Question

What causes deferred tax liabilities to arise?

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Answer

Temporary differences between accounting income and taxable income.

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Question

Why are pension obligations included among non-current liabilities?

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Answer

They represent longer-term obligations from defined benefit plans.

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Question

Why can the cash tax rate be below the effective tax rate?

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Answer

The company is using deferred tax liabilities to defer cash taxes.

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