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Where is the asset or ungeared beta is the equity or geared beta is the beta factor of debt in the geared company is the market value of the debt capital in the geared company is the market value of the equity capital in the geared company T is the rate of corporate tax 6.5 Debt is often assumed to be risk-free and its beta is then taken as zero, in which case the formula above reduces to the following form

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Weitere Qualitätsmerkmale sind die Siegel des FSC (Forest Stewardship Council) und des PEFC (Programme for the Endorsement of Forest Certification Schemes)