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current (present) value

См. также в других словарях:

  • current market value — The value of an asset which may be realized by liquidation within the present accounting period. Present value which may be realized in an arms length transaction between a willing buyer and a willing seller. See also fair market value …   Black's law dictionary

  • current market value — The value of an asset which may be realized by liquidation within the present accounting period. Present value which may be realized in an arms length transaction between a willing buyer and a willing seller. See also fair market value …   Black's law dictionary

  • present value — The amount of cash today that is equivalent in value to a payment, or to a stream of payments, to be received in the future. To determine the present value, each future cash flow is multiplied by a present value factor. For example, if the… …   Financial and business terms

  • Present value — The amount of cash today that is equivalent in value to a payment, or to a stream of payments, to be received in the future. The New York Times Financial Glossary * * * present value present value also present discounted value ➔ value1 * * *… …   Financial and business terms

  • Present Value Of An Annuity — The current value of a set of cash flows in the future, given a specified rate of return or discount rate. The future cash flows of the annuity are discounted at the discount rate, and the higher the discount rate, the lower the present value of… …   Investment dictionary

  • present value — /ˌprez(ə)nt vælju:/ noun 1. the value something has now ● In 1984 the pound was worth five times its present value. 2. the value now of a specified sum of money to be received in the future, if invested at current interest rates. Abbreviation PV… …   Dictionary of banking and finance

  • Present Value - PV — The current worth of a future sum of money or stream of cash flows given a specified rate of return. Future cash flows are discounted at the discount rate, and the higher the discount rate, the lower the present value of the future cash flows.… …   Investment dictionary

  • Present Value Interest Factor - PVIF — A factor that can be used to simplify the calculation for finding the present value of a series of values. PVIFs can be presented in the form of a table with PVIF values seperated by respective period and interest rate combinations. The r… …   Investment dictionary

  • present value — The value at the present time of future *cash flows. The *time value of money implies that units of *money are worth more at present than in the future, owing to the erosion of monetary value caused by inflation. Present values are thereby… …   Auditor's dictionary

  • Actuarial present value — In actuarial science, the actuarial present value of a payment or series of payments which are random variables is the expected value of the present value of the payments, or equivalently, the present value of their expected values.This applies… …   Wikipedia

  • present value — Time value of money. Current value of a future payment, or series of payments, discounted at some compound or discount rate. The amount as of a date certain of one or more sums payable in the future, discounted to the date certain. See, e.g., U.C …   Black's law dictionary

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