诺基亚核心业务部声称有净现金33亿欧元，在观察它时要考虑到净经营流动资本（Operating working capital）为负数。经营流动资本接近于0，大约为-1.83亿欧元。
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The higher the return on capital which he defines as pretax operating profit divided by the sum of net working capital and net fixed assets the more effectively a company is using its capital to generate profit.
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