Add Derivative Liabilities to EV?
I understand typically you add "interest-bearing debt" into EV (if you start from Equity Value). It seems that you suppose to add Pension Obligation as well which is not necessarily interest-bearing, but in a way Pension Obligation is a sum that needs to be paid off by buyers. Shouldn't you add Derivative Liabilities as well since buyers have to pay for me upon purchase of the company?
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