- risk-adjusted discount rate
- In capital budgeting and portfolio management, the discount rate used in calculations of present value; it will reflect the level of risk embodied in the cash flows being considered.
Accounting dictionary. 2014.
Accounting dictionary. 2014.
risk-adjusted discount rate — In capital budgeting and portfolio management, the discount rate used in calculations of present value; it will reflect the level of risk embodied in the cash flows being considered … Big dictionary of business and management
risk-adjusted discount rate — The rate established by adding a expected risk premium to the risk free rate in order to determine the present value of a risky investment. Bloomberg Financial Dictionary … Financial and business terms
Учетная ставка с поправкой на риск (RISK-ADJUSTED DISCOUNT RATE) — См. Норма прибыли с поправкой на риск ( Risk Adjusted Rate of Return) … Словарь терминов по управленческому учету
Норма прибыли с поправкой на риск (RISK-ADJUSTED RATE OF RETURN) — В бюджете капитальных вложений это процент отдачи, корректируемый под ожидаемый риск проекта. Текущая стоимость проекта, риск которого может быть больше среднего, определяется по ставке выше средней. Называется также Учетная ставка с поправкой на … Словарь терминов по управленческому учету
discount rate — 1) The hurdle rate of interest or cost of capital rate applied to the discount factors used in a discounted cash flow appraisal calculation. The discount rate may be based on the cost of capital rate adjusted by a risk factor based on the risk… … Big dictionary of business and management
discount rate — The hurdle rate of interest or cost of capital rate applied to the discount factors used in a discounted cash flow appraisal calculation. The discount rate may be based on the cost of capital rate adjusted by a risk factor based on the risk… … Accounting dictionary
Rate of return — In finance, rate of return (ROR), also known as return on investment (ROI), rate of profit or sometimes just return, is the ratio of money gained or lost (whether realized or unrealized) on an investment relative to the amount of money invested.… … Wikipedia
Risk-neutral measure — In mathematical finance, a risk neutral measure, is a prototypical case of an equivalent martingale measure. It is heavily used in the pricing of financial derivatives due to the fundamental theorem of asset pricing, which implies that in a… … Wikipedia
rate — The cost of debt service paid by a borrower or issuer to a lender or investor. The rate is expressed as an annual percentage of the amount borrowed. For some notes and bonds that pay interest semiannually, the semiannual interest due to the… … Financial and business terms
option-adjusted spread — ( OAS) (1) A measurement of the return provided to an investor from a financial instrument that is either an option or that includes an option. The option adjusted spread calculations break up a security into separate cash flows. Each of those… … Financial and business terms