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VIVIENNE_ · 2024年04月07日

用排除法知道BC是错的，但对于A选项还是不理解。

  1. ESG
  2. Governance factors

NO.PZ2022120703000036

问题如下：

A company fails to manage its social factors effectively. Which of the following financial analysis adjustments would be most appropriate?

选项：

A.Increase the discount rate assumption

B.Increase the carbon tax rate assumption

C.Decrease the potential liabilities assumption

解释：

A is correct because "besides specific impacts on estimates regarding future revenues, costs and potential liabilities in a company’s financial analysis, analysts might decide to raise the discount rate to reflect a higher risk profile if a company does not manage social factors appropriately."

B is incorrect because carbon tax rate is related to environmental factors. "Carbon taxation takes a different approach by directly setting an explicit price on GHG emissions."

C is incorrect because the analysts would increase the potential liabilities assumption. "Besides specific impacts on estimates regarding future revenues, costs and potential liabilities in a company’s financial analysis, analysts might decide to raise the discount rate to reflect a higher risk profile if a company does not manage social factors appropriately."

折现率约高不是指未来的钱更值钱吗？折扣率和折现率我以为是两个相反的意思。


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1 个答案

Tina_品职助教 · 2024年04月08日

嗨，从没放弃的小努力你好：


折现率（discount rate）是用来确定未来现金流的当前价值的。（是一个除数）如果一个公司不能有效管理其社会因素，这被视为增加了公司的经营风险。当风险增加时，分析师会提高折现率，以反映更高的风险。这意味着，由于风险的上升，未来的现金流在今天的价值将会减少。因此，增加折现率实际上是降低了未来现金流的现值，而不是未来的钱“更值钱”

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