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adjusted present value

Overview page. Subjects: Economics.

A calculation of the all-equity net present value of an investment or project that is then adjusted to allow for any other impacts, for example any tax concessions on financing. See also...

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all-equity net present value

Overview page. Subjects: Economics.

A calculation of net present value made as if the firm, project, or investment were funded entirely by equity. In such cases, the discount rate is the discount rate for equity. See also...

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asset valuation

Overview page. Subjects: Financial Institutions and Services — Accounting.

1 The assessment of the value of assets, most usually by a present value calculation.

2 An assessment of the value at which the assets of an organization,...

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capital lease

Overview page. Subjects: Financial Institutions and Services.

In the USA, a lease that does not legally constitute a purchase although the leased asset should be recorded as an asset on the lessee's books if any one of the following four criteria is...

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capital value

Overview page. Subjects: Economics.

1 The current or market value of a future income stream (cf. discounted cash flow; internal rate of return; present value).

2 The accounting value of a...

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capitalization

Overview page. Subjects: Financial Institutions and Services — Accounting.

1 The act of providing capital for a company or other organization.

2 The structure of the capital of a company or other organization, i.e. the extent to...

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cross-currency swap

Overview page. Subjects: Economics.

(CCS).

An agreement between two parties to exchange cash flows in two currencies (cf. interest rate swap). Interest on each side may be fixed or floating interest, giving three...

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discount

Overview page. Subjects: Business and Management — Financial Institutions and Services.

1 A deduction from a bill of exchange when it is purchased before its maturity date. The party that purchases (discounts) the bill pays less than its face value and therefore...

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discount factor

Overview page. Subjects: Financial Institutions and Services — Accounting.

The present value of a future cash flow of one unit. The formula is:

where r is the rate of interest per period and t the number of time periods. ...

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discount rate

Overview page. Subjects: Economics.

The interest rate at which future receipts or payments are discounted to find their present value. If the discount rate is 100r percent per annum, the present discounted value of a payment...

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