medium · Investment Banking implied-share-price

Why are unfunded pension obligations added to the Enterprise Value when bridging from Equity Value?

  1. Because the market capitalization of a company automatically and fully includes the value of its employees' future pension benefits.
  2. To balance out the DCF model since these pension expenses have already been fully subtracted from Revenue earlier on.
  3. They represent a senior, debt-like claim on the company's operating cash flows that reduces the value available to equity holders.
  4. Because unfunded pensions are generally considered a current operating asset that provides a tax shield for future EBITDA.

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