Green spotted puffer fish (Tetraodon nigroviridis) or the spotted puffer, leopard puffer as itâs also called is a unique fish. Its back has saturated green color that contrasts beautifully against its white abdomen.
Discounted Payback Period (DPP) = A + (B / C) Where, A - Last period with a negative discounted cumulative cash flow B - Absolute value of discounted cumulative cash flow at the end of the period A C - Discounted cash flow during the period after A. Example: An initial investment of Rs.50000 is expected to generate Rs.10000 per year for 8 years.
The discount rate takes the time value of money into account. Divide the discount rate required by the number of periods per year to arrive at the required rate of return per period, k. For example, if you require a minimum rate of 5% return annually for the above bond paying interest semi-annually, k = 5%/2 = 2.5%.