German to English Bus/Financial Finance (general) Enterprise Value Report

Here are a few examples of where this phrase occurs in the audit report:
(1) in a heading
"Ermittlung der zu kapitalisierenden Ergebnisse"

I've translated this as
"Determination of Profits for Market Capitalization"
(I really don't think "for market capitalization" fits semantically because market capitalization is the number of shares a company has multipled by the price of each share).

(2) In a sentence
Den Ausgangspunkt fuer die Ermittlung der zu kapitalisierenden Ergebnisse stellen die Ergebnisse vor Zinsen und Ertragsteuern der Bewertungsobjekt dar.

I've translated this as:
66. Pre-tax profit and income tax of the valuation objects are the starting poing for determining profit capitlization.



The noteworth German sytanctic construction "der zu kapitalisierenden Ergebnisse" (apparently, die Ergebnisse, die [noch] kapitalisiert werden) may simply indicate the projection of future profits to be gained. Can anyone verify or confirm that this latter interpretation is preferred? And how would I say that in the heading or the sentence?
Thanks in advance!