Appendix 21
F-Equality Test of Variances for Debt Ratios Based on an Accounting and Economic Net Debt (Cinema)

Table A21.1.

	*D/EV*	*B/EV*
Mean	21.5%	19.5%
Variance	2.4%	1.9%
Observations	17	17
Degrees of freedom	16	16
F	1.30
P(F<=f) unilateral	0.30
Critical value for F (unilateral)	2.33

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Table of Contents for Appendix 21: F-Equality Test of Variances for Debt Ratios Based on an Accounting and Economic Net Debt (Cinema)