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Analysis Report on Land Discounting Rate

II. Overview

1. Definition of Discounting Rate

Discounting is by means to convert the future value into present value, the rate used for conversion is called discounting rate. The purpose is to convert the value in different times into the currency value of today. The rate varies with time and circumstances, investors and their demands; the computation should take into consideration of actual interest rate, inflation and other risks, and should correlate with the return rate expected by the investor. Generally, it is substituted with the investor's 'expected rate of return'. This project categorizes under leasing contract, and due to the authorizer's position, we use rate of return on rental as the based for .... 

VII. Analysis and Conclusion

1. Analysis

As seen in the chart below, compare the current laws and the market condition with conditions proposed by Company A, the conditions proposed by Company A is less advantages to our company, due to the reasons below:

(1) Land Value Pricing Standard:

The laws on property releasing state that the annual rental on nation owned property is the announced land value of the year. Yet the announced land value is adjusted once every three year. Based on the historical data, the average increment is 6%. The rental proposed by Company A is based on the current announced land value; in other words, the rental is fixed during the ninety nine year period, and does not adjust to the increment as stated in ...

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