Jelenértékére

Jelenértékére is a Hungarian term that translates to "present value" in English. It is a fundamental concept in finance and economics that refers to the current worth of a future sum of money or stream of cash flows, given a specified rate of return. The core principle behind present value is the time value of money, which states that money available at the present time is worth more than the same amount in the future due to its potential earning capacity.

To calculate the present value, one typically uses a discount rate, which represents the expected rate of return or the opportunity cost of capital. The formula for present value is PV = FV / (1 + r)^n, where PV is the present value, FV is the future value, r is the discount rate, and n is the number of periods. This calculation is crucial for making informed investment decisions, valuing assets, and understanding the true cost of borrowing. For example, a business evaluating a project that promises a large payout in five years would use the jelenértékére to determine if that future payout is worth the initial investment today. Similarly, when considering a loan, the present value of future repayments helps in understanding the effective cost of borrowing. The concept is widely applied in financial planning, corporate finance, and real estate valuation.