EXHIBIT 9 Key Industrial Financial Ratios by Rating Categories, Median Values for the Three Year, 1993- 95
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AAA/ AA/ BBB/ BB/ B
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Pretax interest coverage (x)
EBITDA interest coverage (x)
Funds from operations / Total debt (%)
Free operating cash flow / Total debt (%)
Operating income / Sales (%)
Long- term debt /Capital (%)
Total debt/ Capitalization including short-term debt (%)
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Note: Pretax interest coverage is EBIT/ interest expense.
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EXHIBIT 10 EBIT Coverage Rations by Year, 1987 to 1995
EBIT Divided by Interest
Note: The interest coverage ratio is calculated as EBIT before restructuring costs, divided by interest expense.
Source : Company document.