Associates for enterprise value calculation

Hi all,

Could anyone please tell me how to handle associates in the EV calculation?

I'm not sure if I'm correct but I suppose income from associates is included in the EBITDA and EBIT calculation. As a result it will be part of EBITDA and EBIT multiples or FCF for a DCF/lbo model.

Am I correct when I assume that:
- Associates should be detracted from enterprise value because they are not part of the operating core of the business that is being valued.
- They are, however, part of equity value as they are part of Net Income.

Do they have any further specific impact on the cash flow statement? How about the balance sheet?

Any help would be more than welcome as I have read quite a few opposing theories about this one.

Thanks in advance.

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