다만, Cash 및 조정 Cash ETR도 t값이 각각 -1.614와 -1.534로 단측검증으로 판단할 때는 10% 수준에서 유의한 결과였다.
However, for cash and adjusted cash ETR, the t values were -1.614 and -1.534, respectively, which was significant at the 10% level when judged by one-sided verification.