How to know what goes into Net Debt?

I am having trouble calculating net debt, I know it is Debt - Cash & Cash Equivalents, but I have a hard time knowing what goes into Cash & Cash Equivalents, I know for sure it is Cash & Cash Equivalents, Marketable Securities, but besides that nothing else. Same as for Debt I know it is short and long-term liabilities but there are other items that I know I am missing so can someone provide a guide?

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pixelpenguin

On the debt side, minority interests would be included too.

Maybe you have written too fast.

Just for sake of correcting  :
Minority Interest is NOT a Debt item.
(although one may think of it as a part of the business not economically owned by the group to facilitate understanding its nature)

Anyhow, since Enterprise is a "consolidated business" definition (i.e. considers all the economics controlled under the group´s business) , Minority Interest should indeed be considered when computing EV , specially for calculating multiples like EV/EBITDA (as the later usually si a consolidated figure and you want to compare apples to apples)

 
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