Übersetzung für "Abzinsungsfaktor" in Englisch

A lower discount rate and/or a higher rate of expected earnings growth would justify higher equity valuations.

The decision did not state the discount rate used by the Commission.

The short-term risk-free interest rate has the opposite effect through its role in the discount factor.

This discount factor is determined by the WACC of the respective reporting unit.

The actual calculation of present value shall use this composite discount rate reduced by four tenths of a percentage point.

The answer depends on two key variables: the discount rate and future earnings growth.

The discount rate used should be the reference interest rate communicated to the EFTA Surveillance Authority each year by the EFTA State concerned.

The currency is US dollars and all net present values (NPVs) are at a 10% discount rate.

The discount rate is an important factor when determining what provisions must be allocated for pensions and similar obligations.

When determining the provisions for pensions and other employee benefits, the discount rate used is an important factor that has to be estimated.

The discounting factor for the calculation of the terminal value (hereinafter TV) is calculated as the difference between the applied WACC and the estimated stable long-term growth rate (in this case […]).

This discount factor was determined using the Capital Asset Pricing Model (hereinafter: CAPM) and was based on the following assumptions:

The estimation made by the LECG study, leading to a discount factor of 5,15 %, is methodologically flawed.

Discount factor means a multiplicative number used to convert a cash flow occurring at a given point in time to its equivalent value at the starting point.

Calculation of the present value shall be made by reference to a composite discount rate equal to the annual interest rate(s) which the Bank would in fact receive in the currency or currencies used for the relevant disbursement of the loan if the loan did not benefit from an interest subsidy.

Calculation of the present value shall be made by reference to a composite discount rate equal to the annual interest rate(s) which the Bank would in fact receive in the currency or currendes used far the relevant disbursement of the loan if the loan did not benefit from an interest subsidy.

The assumed discount rate is determined on the basis of the yield as at the reporting date on AA-rated, investment-grade, fixed-interest corporate bonds with maturities that match the expected maturities of the pension obligations.

Net interest expense from defined benefit plans relates to the net interest cost of the net liability of pension plans applying the discount rate for plans in which pension obligations exceed plan assets.

The net interest expense/ income, which is calculated by multiplying the net liability (present value of the defined benefit obligation minus plan assets) or the net assets (if the plan assets exceed the present value of the defined benefit obligation) at the start of the year by the discount rate, is also recognised in the income statement.

The net interest cost/income, which is calculated by multiplying the net liability (present value of the defined benefit obligation minus plan assets) or the net assets (if the plan assets exceed the present value of the defined benefit obligation) by the discount rate at the start of the year, is also recognised in the income statement.

The applicable interest rate for assessing the defined benefit obligation is used as the discount factor.

The net interest cost / income, which is calculated by multiplying the net liability (present value of the defined benefit obligation minus plan assets) or the net assets (if the plan assets exceed the present value of the defined benefit obligation) at the start of the year by the discount rate, is also recognised in the income statement.

The assumed discount rate is determined on the basis of the yield as at the reporting date on investment-grade, fixed-interest corporate bonds with maturities that match the expected maturities of the pension obligations.

The retirement benefit obligation was higher than it had been at the end of 2018 owing to actuarial losses that primarily resulted from a lower discount rate in the eurozone.

Net interest expense from retirement benefit obligations relates to the net interest cost of the net liability of pension plans applying the discount rate for plans in which pension obligations exceed plan assets.