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Selected information from the most recent cash flow statement of Thibault Company appears below:

A. 0.75.
B. 1.00.
C. 0.50.

答案解析：

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The reinvestment ratio is CFO divided by cash paid for long-term assets: €1,300 / €2,600 = 0.5. (Note that on this cash flow statement, CFI includes interest and dividends received and CFF includes interest paid, which is acceptable under IFRS.)

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