▁number ▁which ▁equals ▁the ▁risk ▁free ▁rate ▁plus ▁an ▁explicit ▁allow ance ▁for ▁oper ational ▁risk ▁and ▁market ▁risk . ▁ ▁Although ▁initially ▁there ▁was ▁an ▁equal ▁use ▁of ▁these ▁two ▁types ▁of ▁E EV , ▁as ▁time ▁passes ▁companies ▁appear ▁to ▁be ▁moving ▁towards ▁the ▁market - cons istent ▁approach . ▁ ▁References ▁ ▁General ▁European ▁Em bed ded ▁Value ▁Princi ples ▁T illing h ast ▁publication ▁on ▁tr ends ▁in ▁E EV ▁usage ▁ ▁Category : Act u arial ▁science <0x0A> </s> ▁The ▁San ▁Pedro ▁Park s ▁W ilder ness ▁is ▁located ▁in ▁southern ▁Rio ▁Ar rib a ▁County ▁in ▁northern ▁New ▁Mexico ▁and ▁part ▁of ▁the ▁Santa ▁Fe ▁National ▁Forest . ▁▁ ▁It ▁is ▁ ▁( 6 4 ▁sq ▁miles ) ▁in ▁size . ▁ ▁E lev ations ▁range ▁from ▁ ▁in ▁the ▁south western ▁corner ▁to ▁ ▁at ▁San ▁Pedro ▁Pe aks ▁near ▁the ▁center ▁of ▁the ▁w ilder ness . ▁Although ▁the ▁park ' s ▁average ▁elev ation ▁is ▁over ▁ 1 0 , 0 0 0   ft , ▁there ▁are ▁vast ▁green ▁for ests , ▁with ▁several ▁valle ys ▁dispers ed ▁throughout , ▁these ▁me adows ▁are ▁known ▁as ▁" par ks ", ▁which ▁are ▁referred ▁to ▁in ▁the ▁title , ▁" San ▁Pedro ▁Park s ". ▁While ▁San ▁Pedro ▁Park s ▁W ilder ness ▁is ▁primarily ▁used ▁for ▁h ik ing ▁and ▁camp ing , ▁activities ▁such ▁as ▁clim bing , ▁k ay aking , ▁and ▁ra ft ing ▁are ▁also ▁popular , ▁along ▁with