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FM

Discounted Cash Flow – Annuities and Perpetuities - ACCA Financial Management (FM)

VIVA Subject Guide
YouTube video

23 Comments

  1. Naveen
    For the first example I calculated the annuity for 10 years then discounted the result by 3 years and got the same result.
  2. Naveen
    Pardon, meant 2nd example.

    Same method works for the perpetuity example. Seems a more logical approach than subtracting.
  3. Naveen
    OK, you described this method at the end of the video. Teaches me not to jump the gun before watching the whole video next time! :))
  4. John MoffatTutor
    That is true (about jumping the gun) :-)

    In the exam you can obviously do it whichever way you find the easiest.
  5. Carys
    in section A and B of the exam , do we not get marks if we make rounding errors?
  6. Ruth
    Hi John,

    Pls can you clarify when we should use annuity table or the present value table. I tried attempting some questions and don’t know which table is applicable to them.
    Thank you.
  7. John MoffatTutor
    We use the present value table for individual flows. We use the annuity tables to discount when there are equal flows each year.
  8. shameela
    how do we calculate the annuity for 2-6 years?
  9. John MoffatTutor
    Subtract the 1 year factor from the 6 year annuity factor - exactly the same logic as shown in the examples in the lecture.
  10. dar
    Hi John
    "
    In example 7 "at time 17.52" did you mean 1 / 0.05 interest?
  11. John MoffatTutor
    Yes, but I am not going to re-record the lecture because I do 'speak' it correctly and solve the example correctly :-)
  12. Sayed Mahdi
    the divorce example made me laugh so hard.. thanks
  13. John MoffatTutor
    :-)
  14. Jatin
    Than you Sir for all the brilliant lectures.
    While calculating the Present Value of the Perpetuity in example 7 from both the approaches, there’s a difference coming in them. Can you please tell me which approach is the best to follow?
    And again thank you for all the lectures.
  15. John MoffatTutor
    Any difference will just be a rounding difference because of the tables only being to 3 decimal places.
    The rounding difference will be irrelevant in the exam.
  16. Hamza
    A perpituity of 2000 starting in 6 years time growing at 3% p.a Interest rates are 10%
    Find Present Value.
    any ones help will be appreciated
  17. Jatin
    Is the 2000 amount growing by 3% every year, starting from 6th year?
  18. faith20ul19
    Thanks for this one. I personally prefer the second approach used to determine the PV under perpetuity.
  19. John MoffatTutor
    You are welcome :-)
  20. John MoffatTutor
    cindy1228: The question says that the first flow is at time 4. Therefore the second flow is a time 5, the third flow is at time 6, and so on.
    If you carry on counting you will find that the 10th (and last) flow is at time 13.
  21. Cindy
    Hi John,

    May I ask why its 13 years? since it states 4 years at 20k p.a then 10 years thereafter? thank you
  22. Jagmeet
    Hi sir, l didnt understand the second way of calculating the discount factor of the perpetuity in example seven.Perpetuity is where you receive the same amount to infinity so you got the perpetuity from 1 to infinity but then l didnt understand why you multipied by the discount factor for 4 years from the present value table.Thank you
  23. John MoffatTutor
    Multiplying by 1/r gives the present value at time 0 if the first flow is in 1 years time.

    Here the first flow is in 5 years time, which is 4 years later than in 1 years time. Therefore it gives a PV 4 years later as well - at time 4 instead of time 0. So we have to multiply by the normal 4 year discount factor to get back to a value at time 0.

    If you are still unsure then do watch the free Paper MA lectures, because this is revision of MA (was Paper F2).

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