Appendix 13
F-Equality Test of Variances for Debt Ratios Based on an Accounting and Economic Net Debt (CAC 40)

Table A13.1.

	*D/EV*	*B/EV*
Mean	25.0%	18.5%
Variance	3.9%	1.9%
Observations	30	30
Degrees of freedom	29	29
F	2.08	0
P(F<=f) unilateral	0.03	0
Critical value for F (unilateral)	1.86

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Table of Contents for Appendix 13: F-Equality Test of Variances for Debt Ratios Based on an Accounting and Economic Net Debt (CAC 40)