medium · Debt Capital Markets

Portability leverage tests often use 'Pro Forma EBITDA' for the most recent four fiscal quarters.

If a company sold a major division halfway through the year, how is the EBITDA adjusted for the portability test?

  1. The EBITDA from the sold division is included as a 'discontinued operation'.
  2. The EBITDA from the sold division is removed for the entire 12-month period.
  3. The cash proceeds from the sale are added to the EBITDA.
  4. No adjustment is made as it was part of the historical performance.

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