easy · Investment Banking

A company has a $100M unfunded pension liability. How should this typically be treated in an Enterprise Value calculation?

  1. It should be subtracted from Total Debt as it is an internal obligation.
  2. It should be ignored as it is a long-term liability that does not affect current operations.
  3. It should be added to Equity Value as a debt-like obligation, similar to Total Debt.
  4. It should be subtracted from Cash as it represents a restricted cash balance.

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