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External sources (not reviewed)

Choosing the same discount rate is a requirement of the UK Impact Assessment guidelines, and a common procedure for many OECD countries.

Here we see that the cash flow series CF for the numerator is offset by one period, and the discount factors are also offset by one period.

The Committee has also underscored that the right to social security includes both contributory and non-contributory benefits, and both cash and in-kind benefits.

The choice of discount rate affects [...]

As the after-service health insurance liability is composed of benefits that will be paid out by UNHCR to its retired staff in the future, IPSAS, like most other accounting frameworks, requires that these amounts be “discounted” so that the reporting entity takes the present value of the future benefits as an estimate for its liability.

[...] methodological elements used for the [...] [...]

FAO opted for this method over immediate full recognition as it mitigates significant volatility in the reported value of the Plan liabilities caused by external factors, such as movements in the Euro-US Dollar exchange rate and discount rates, which are entirely out of FAO’s control and which may ultimately offset over time.

Two key assumptions used by the actuary to determine these accrued liabilities are the discount rate and, for ASHI, the rate of increase in health-care costs.

For the workshop, the secretariat prepared training material on such technical issues as various forms and application of receivable discounting; mechanisms and structure of factoring, risks associated with factoring and factoring agreement.

According to the United Nations, the objective of selecting a discount rate when valuing end-of-service benefits is to measure the single amount that, if invested in a portfolio of high-quality debt instruments, would provide the necessary future cash flow to pay the accrued benefits when due.

These are treated as non-current liabilities and are measured at the present value of the estimated future cash flows if the payments and the impact of discounting are considered to be material.

In the current economic downturn, additional resource requirements for ERP could be justified only if the benefits, adjusted by an appropriate discount rate, exceeded the project’s life cycle costs.

If a real options problem has more than 2 underlying assets, either use the MSLS and/or Risk Simulator to simulate the underlying asset’s trajectories and capture their interacting effects in a DCF model.

These elements which are expected to be settled more than 12 months after the end of the reporting date are treated as non-current liabilities and are measured at the present value of the estimated future cash flows if the payments and the impact of discounting are considered to be material.

This valuation may reflect, 11 amongst other things, our view as to the level of availability of the assets provided as margin or the discount to the current market value of the margin that we consider reflects its market risk.

In 2007, the Law on Supporting Small and Medium Enterprises was adopted, providing for the establishment of the Small and Medium Enterprise Support Fund, which issues loans for small businesses at discounted interest rates and supports business efforts to improve management and employee skills.

[...] [...] assistance, maintenance allowances, cash transfers, [...] [...]