Dyskonto

(ang. discount) Jest to metoda obliczania wartości obecnej kapitału na podstawie jego oczekiwanej wartości przyszłej. Dyskontowanie polega na pomniejszaniu przyszłej wartości kapitału o kwotę zwaną kwotą dyskonta, reprezentującą zmianę wartości pieniądza w czasie. Stopę procentową użytą do obliczania kwoty dyskonta określa się mianem stopy dyskontowej. Potocznie dyskontowaniem należności przez bank określa się wykup należności poniżej ich wartości nominalnej przed ich terminem zapadalności.

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