What is the cost of capital rate for each industry?

(1) The capital cost rate for centralized enterprises is set at 5.5% in principle.

(2) For enterprises with less versatile assets, such as military industries, the capital cost rate is set at 4.1%.

(3) For industrial enterprises with an asset-liability ratio of 75% or more and non-industrial enterprises with an asset-liability ratio of 80% or more, the cost of capital rate is floated upward by 0.5 percentage points.

The cost of capital ratio is the ratio between a company's cost of capital and the amount of effective financing, usually expressed as a percentage. In the company's financing practice, the relative cost of capital is usually used, that is, the cost of capital rate.