EXHIBIT 12 CASE CREDIT CORPORATION AND SUBSIDIARIES COMPUTATION OF RATIO OF EARNINGS TO FIXED CHARGES (DOLLARS IN MILLIONS) SIX MONTHS ENDED YEARS ENDED DECEMBER 31, JUNE 30, ------------------------ 1997 1996 1995 1994 1993 1992 ----------- ---- ---- ---- ---- ---- Net Income.......................................... $ 39 $ 85 $ 94 $ 81 $111 $130 Add: Interest expense.................................. 44 72 42 88 227 353 Amortization of capitalized debt expense.......... -- 2 2 1 1 2 Portion of rentals representative of interest factor............................... -- -- -- -- -- -- Income tax expense and other taxes on income...... 18 45 53 55 75 85 Cumulative effect of change in accounting principles............................ -- -- -- -- -- 6 Fixed charges of unconsolidated subsidiaries..................................... -- -- -- -- -- -- Extraordinary loss................................ -- 3 -- 4 -- -- ---- ---- ---- ---- ---- ---- Earnings as defined............................. $101 $207 $191 $229 $414 $576 ==== ==== ==== ==== ==== ==== Interest expense.................................... $ 44 $ 72 $ 42 $ 88 $227 $353 Amortization of capitalized debt expense............................................ -- 2 2 1 1 2 Portion of rentals representative of interest factor................................. -- -- -- -- -- -- Fixed charges of unconsolidated subsidiaries........ -- -- -- -- -- -- ---- ---- ---- ---- ---- ---- Fixed charges as defined........................ $ 44 $ 74 $ 44 $ 89 $228 $355 ==== ==== ==== ==== ==== ==== Ratio of earnings to fixed charges.................. 2.30x 2.80x 4.34x 2.57x 1.82x 1.62x ==== ==== ==== ==== ==== ====