AFFO & FFO

Do we need to know AFFO and FFO? Is the S&P framework on here also?

you have to know AFFO and FFO for Alternatives. Fixed income S&P framework is out this year

Do you need to know how to back out the numbers for AFFO and FFO exactly?

yes well there is a LOS that stats calculate the multiples using FFO and AFFO so you would need to know how to calculate them.

I wrote a bunch of questions and one or two item sets on FFO and AFFO. I’d hate to think I did that for nought.

Wrote as in, authored questions for the exam?

Accounting net earnings + Depreciation expense + Deferred tax expenses - Gains (losses) from sales of property and debt restructuring = Funds from operations

FFO (funds from operations) -Non-cash (straight-line) rent adjustment -Recurring maintenance-type capital expenditures and leasing commissions = AFFO (adjusted funds from operations)

Do you guys agree?

Hardly.

For Schweser.

(I admire your optimism, though.)

Exactly Farah … these are testable and should be covered.