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Time value of Money

 INFLATION ALWAYS ERODES THE VALUE OF MONEY 

TVM is the idea that money that is available at the present time is worth more than the same amount in the future.


In simple language it means that worth of a rupee received today is more than the worth of a rupee to be received in future.


Reason for Time Preference of Money

Four main reasons may be attributed to the individual's time preference for money:

Investment opportunities

Preference for consumption (Daily Needs)

Uncertainty/Risk (Due to insolvent/death)

Purchasing Power of Money


Techniques of Time Value of Money

Two most common methods of adjusting cash flows time value of money:

Compounding - Process of calculating future values of cash flows.

Discounting  - Process of calculating present values of cash flows.




Understand some Variables

Present value (PV) -It is the money you have at the present time, your initial investment for your future.

Future value (FV) - This is your ending amount at a point in time in the future. It should be worth more than the present value.


Number of periods (N) This is the timeline for your investment. It is usually measured in years.

Interest rate (I) This is the growth rate of your money over the lifetime of the investment. It is stated in a percentage value, such as 10%


Future Value & Compounding

Compounding is used to find the future values of all the cash flows at the end of time horizon at a rate of Interest.


Interest

Compound Interest is the interest that is received on the original amount (principal) as well as on any interest earned but not withdrawn during earlier periods.


A=P(1+r/n)^nt


A- Final Amount

P-Initial principal amount

r- rate of interest

n- no of times interest is compounded per year

t- time in years 



Simple Interest is the interest that is calculated only on the original amount (principal).


A=P(1+rt)

A- Final Amount

P-Initial principal amount

r- rate of interest 

t- time in years 




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