A los efectos de la aplicación del coeficiente de endeudamiento previsto en el artículo 9.6º de la Ley 16/2012, ¿en qué magnitud se entienden incluidos los préstamos participativos?
Figurarán como pasivo total, dado que sólo a determinados efectos se consideran patrimonio neto conforme al artículo 20 del Real Decreto Ley 7/1996.
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