Particularitătile determinarii ratei de actualizare la evaluarea bunurilor imobile comerciale

Abstract

This article contains analyzes of the aspects of the main particularities in the process of determing the discount rate. There were studied the difficulties of the methodology of estimation the discount rate. There were determined the correlation between the discount rate and other components used in applying the Discount Cash-Flow Method. The conclusion is that the discount rate is a complex financial instrument, it’s measure reflects the whole state and market situation, and the interior management of the commercial real estate.