CAIIB · ABFM

ADJUSTMENT OF RISK AND UNCERTAINTY IN CAPITAL BUDGETING DECISION Numerical

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Q

What is the certainty equivalent (CE) coefficient used for in capital budgeting?

A

The certainty equivalent coefficient (α) converts uncertain cash flows into certain equivalents by multiplying expected cash flows by a risk-adjustment factor between 0 and 1, where a lower α reflects higher risk.

Q

What is the certainty equivalent cash flow when α = 0.8 and expected cash flow is ₹50,000?

A

Certainty equivalent cash flow is ₹40,000.

Q

How is the certainty equivalent coefficient (α) mathematically defined?

A

α = Certain cash flow / Risky (expected) cash flow; a value closer to 1 indicates low risk while a value closer to 0 indicates high risk.

Q

If a project has a risky cash flow of ₹1,00,000 and CE coefficient of 0.9, what is the risk-adjusted cash flow?

A

Risk-adjusted cash flow is ₹90,000.

Q

What is the formula for NPV using the certainty equivalent approach?

A

NPV = Σ [αt × CFt / (1 + Rf)^t] – Initial Investment, where αt is the CE coefficient for year t, CFt is the expected cash flow, and Rf is the risk-free rate.

Q

How is the NPV calculated under the certainty equivalent method with risk-free rate of 6% and CE cash flows?

A

NPV = sum of CE cash flows discounted at 6% minus initial investment.

Q

Why is the risk-free rate used as the discount rate in the certainty equivalent method?

A

Because the cash flows have already been adjusted for risk through the certainty equivalent coefficient, discounting at the risk-free rate avoids double-counting of risk.

Q

What RADR should be applied if risk-free rate is 8% and risk premium for a high-risk project is 5%?

A

RADR = 13% (8% + 5%).

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