diskonteret

Diskonteret is a Danish term used as both adjective and past participle of the verb diskontere. It describes something that has been discounted or reduced in value, and it is widely used in finance, economics and accounting, as well as in everyday pricing when a reduction is applied.

In finance and valuation, diskontering refers to the process of converting future cash flows to their present value using a discount rate. The present value (nutidsværdi) is calculated by applying a discount factor to future amounts, reflecting the time value of money and risk. Common forms include discrete discounting, PV = FV / (1 + r)^t, and continuous discounting, PV = FV * e^{-rt}, where r is the discount rate and t is the time period.

An item described as diskonteret can also refer to a price reduction in retail or procurement settings, where the list price is lowered to attract buyers. In this sense, the term aligns with everyday language, indicating a discounted price rather than a mathematical adjustment of cash flows.

Examples help illustrate the concept: if a future payment of 1,000 Danish kroner is received in three years, and the annual discount rate is 5 percent, the diskonterede nutidsværdi is about 863.84 kr. The concept underpins methods such as net present value (NPV) and discounted cash flow (DCF) analysis, which are central to investment appraisal and corporate finance.

See also: nutidsværdi, diskonteringsrente, diskonteringsfaktor, diskontering.