Nüüdisväärtus näitab tulevikus makstava või saadava rahasumma väärtust praegu. Nüüdisväärtus ongi täna investeeritav summa, mis tulevikus kasvab etteantud suuruseni.
An essential component of the present value calculation is the interest rate to use for discounting purposes. While the market rate of interest is the most theoretically correct, it can also be adjusted up or down to account for the perceived risk of the underlying cash flows.
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