present value

present value. The sum of money that, with compound interest, would amount to a specified sum at a specified future date; future value discounted to its value today.

— Also termed present worth.

adjusted present value. An asset’s value determined by adding together its present value and the value added by capital-structure effects. — Abbr. APV.

net present value. The present value of net cash flow from a project, discounted by the cost of capital. • This value is used to evaluate the project’s investment potential. — Abbr. NPV.

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词条贡献者

双语律师郭敏，国际知名商学院金融专业，擅长翻译各类与金融衍生品与结构化产品相关的法律文件。