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.
Discount Rate. The discount rate plays a key role in assessing whether the pension plan has enough assets to meet its future pension obligations. The discount rate reflects what the plan's assets can reasonably be expected to earn over the long term. From this are subtracted the cost of running the pension plan and provisions for major adverse events, such as the 2008 financial crisis and the tech bubble in 2001. The discount rate is approved annually by the plan's board members. The process to set the discount rate is robust to ensure this assumption is reasonable and appropriate for the plan.