diskonterede

Diskonterede is the Danish and Norwegian term for “discounted.” It describes values that have been adjusted downward by applying a discount factor, usually to reflect their present value rather than their future face value. The process behind this adjustment is diskontering, which accounts for the time value of money and risk through a discount rate.

In finance and accounting, diskonterede values appear in discounted cash flow analysis and present value calculations. The present value (PV) of a future amount is obtained by dividing by (1 + r)^t, where r is the discount rate and t is the number of periods. In general, PV can be expressed as the sum of future cash flows divided by (1 + r)^t. This framework allows comparisons of investments or valuations by bringing future amounts to a common point in time.

Example: a future payment of 1,000 units due in 3 years discounted at 5% per year yields PV ≈ 1,000 / (1.05)^3 ≈ 863.84 units. Such diskonterede values are used to evaluate investments, price bonds, value assets and liabilities in financial reporting, and support decisions under uncertainty and time preference. The results depend on the chosen discount rate, which reflects opportunity cost, risk, and market conditions.

See also: discounted cash flow, present value, net present value, discount rate.