References in periodicals archive ?
The Bank of Japan (BOJ) said Monday banks should apply the discount cash flow (DCF) method more widely in assessing the value of bad loans.
An economic justification study, using net present value discount cash flow, and a post-production audit also confirmed his decision to buy the machine.
Under the method, called the discount cash flow technique, the value of loan claims is calculated by considering whether interest income generated by the loans can cover the risk of possible future losses on them.
Interest rates used to discount cash flows should reflect assumptions consistent with those inherent in the estimated cash flows so the assumptions are not double counted or ignored.