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Costs and Rate of Return from Off-Shore Wind Farms
Costs and Rate of Return from Off-Shore Wind Farms

... comparison with established developers. On the most pessimistic scenario, it is assumed both capital and maintenance costs would be 20% greater than for private developers. A second more optimistic scenario assumes purchasing cost parity would be reached and construction would be only 10% greater, t ...
A Fresh Look at the Required Return
A Fresh Look at the Required Return

... Cash Earnings of a business by the Inflation Adjusted Gross Operating Assets. Inflation Adjusted Gross Operating Assets is based on gross PP&E rather than net, which is the most important modification from traditional measures of return in terms of improving the correlation with capital market valua ...
Short-term investments - McGraw Hill Higher Education
Short-term investments - McGraw Hill Higher Education

... longer of one year or operating cycle, they are classified as short-term investments. Otherwise, they are classified as long-term.  Adjust the cost of available-for-sale securities to reflect changes in fair value. This is done with a fair value adjustment to its total portfolio cost.  Any unreali ...
Niskanen Accounting for risk in dairy farms
Niskanen Accounting for risk in dairy farms

... required an estimate of the project finishing time. – For each subproject, the most optimistic, most likely and most pessimistic time required to accomplish each activity were estimated. Timing deviations of the subprojects formed the probability for the entire duration of the project. ...
Five for first-timers - The South African Financial Markets Journal
Five for first-timers - The South African Financial Markets Journal

Cost of Capital
Cost of Capital

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Barclays Industrial Select Conference
Barclays Industrial Select Conference

... to be integrated and contribute to future growth, profit and cash flow expectations. Forward-looking statements A Diversified Growth Company may be indicated by words or phrases such as "anticipate," "estimate," "plans," "expects," "projects," "should," "will," "believes" or "intends" and similar wo ...
Summary on Financial Markets The three main functions of the
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... Asset-based models define a stock's value as the firm's total asset value minus liabilities and preferred stock, on a per-share basis. The dividend discount model is based on the rationale that a corporation has an indefinite life, and a stock's value is the present value of its future cash dividen ...
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the influence of the financial factors on cash flow, as determining

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... • Valuation of a financial asset is based on determining the present value of future cash flows – Required rate of return (the discount rate) • Depends on the market’s perceived level of risk associated with the individual security • It is also competitively determined among companies seeking financ ...
The Revenue Requirement
The Revenue Requirement

... - Normal – Extraordinary - Time proportionate – Performace-related. Service life: the period of time between the installation of the unit and its retirement for accounting purposes. Net salvage: Remaining value minus costs incurred in retiring. Service value: original cost minus estimated net salvag ...
The Real Rate of Interest
The Real Rate of Interest

... CHAPTER 5 THE LEVEL OF INTEREST RATES ...
Investment Policy
Investment Policy

... PCNs should follow prudent investment practices in making investment decisions. Prudent investment standards are those that in the overall context of an investment portfolio, a reasonable and prudent person would apply to investments made on behalf of another person with whom there exists a fiduciar ...
Lect25
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... ECONOMY The six methods of solution for the economy of alternative proposals may be written is more than one form and by using different compound interest factors. Further, the particular cash flows involves will call for different compositions of the basic equation. For instance more than one inves ...
Portfolio Management
Portfolio Management

... Expectations about the capital markets Estimates that influence the selection of a particular asset for a particular portfolio ...
The Impact on the IFRS 4 Profit Pattern from Locking in the Interest
The Impact on the IFRS 4 Profit Pattern from Locking in the Interest

... compared to the investment gain measured based on the use of a flat discount rate for interest expense, the IFRS 4 investment gain is expected to be higher in the early years and lower in the later years. CONTINUED ON PAGE 18 ...
Investment Management Policy
Investment Management Policy

... capital expenditure also has to be reckoned. Any special type of exceptional payments like flood loan, HRD implementation or any other contingent liability, which may occur to be forecasted.  Month-wise receivable has to be prepared. FDR maturating on months along with other receivable has to be co ...
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OnePath Diversified Fixed Interest

... The appointment of each new, underlying investment manager becomes effective on or around 1 April 2012. We will conduct a transition of the underlying securities (assets) to each new, underlying investment manager. This transition will be conducted over a period of time such that each new manager’s ...
UNITED PARCEL SERVICE
UNITED PARCEL SERVICE

LargeCap Growth Fund II (J) as of 03/31/2017
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... Past performance is no guarantee of future results. Market indices have been provided for comparison purposes only. They are unmanaged and do not reflect fees or expenses. Individuals cannot invest directly in an index. Alpha - The difference between an investment's actual returns and its expected p ...
Lecture 09 Practical Issues in Cash and Receivables: Disposition
Lecture 09 Practical Issues in Cash and Receivables: Disposition

Prince Charming`s Kiss on Value Stocks I have witnessed many
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... buying dollar bills for 80 cents or less. But never forget: In repurchase decisions, price is allimportant. Value is destroyed when purchases are made above intrinsic value.” Sometimes value stocks awaken with a kiss and other times with patience, either way the time to own them is before they make ...
capital budgeting practices: evidence from sri lankan listed companies
capital budgeting practices: evidence from sri lankan listed companies

chapter 9 - U of L Class Index
chapter 9 - U of L Class Index

... Question #5, sales variability and operating leverage are the two components of business risk. We expect the steel mill to have the greater operating leverage because of fixed costs (unionized labour costs, amortization) in its operating structure. But even if both the steel and the retail food chai ...
INVESTORLIT Research Private Equity vs. Public Equity
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... The MIRR is an improved methodology over IRR because it uses: Money-weighted returns (which is another name for IRR), produce different rates of return for different size portfolios when compared to timeweighted returns— even assuming portfolios with identical composition and cash flow. ...
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Internal rate of return

The internal rate of return (IRR) or economic rate of return (ERR) is a rate of return used in capital budgeting to measure and compare the profitability of investments. It is also called the discounted cash flow rate of return (DCFROR). In the context of savings and loans, the IRR is also called the effective interest rate. The term internal refers to the fact that its calculation does not incorporate environmental factors (e.g., the interest rate or inflation).
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