CAIIB · ABFM

CAPITAL BUDGETING FOR INTERNATIONAL PROJECT INVESTMENT DECISION

Chapter notes, video classes, MCQ practice tests and quick-revision one-liners for Advanced Business and Financial Management — CAIIB.

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Q

What is capital budgeting for international projects?

A

Capital budgeting for international projects is the process of evaluating and selecting long-term investment opportunities in foreign countries, considering additional risks such as currency fluctuation, political risk, and cross-border regulatory differences.

Q

What is the home currency approach in international capital budgeting?

A

Convert foreign cash flows to home currency using projected exchange rates.

Q

How does the Adjusted Present Value (APV) method differ from NPV in international capital budgeting?

A

APV separates the base-case NPV (as if all-equity financed) from the present value of financing side effects such as tax shields and subsidized loans, making it more transparent for international projects with complex financing structures.

Q

What is the foreign currency approach in international capital budgeting?

A

Discount foreign cash flows at foreign rate, then convert NPV to home currency.

Q

What is the concept of 'parent perspective' vs 'project perspective' in international capital budgeting?

A

The project perspective evaluates cash flows from the host-country project's standpoint, while the parent perspective evaluates only those cash flows actually remittable to the parent company, net of taxes and restrictions, which is more relevant to shareholder value.

Q

What is a remittable cash flow in the context of international projects?

A

Cash flow that can actually be repatriated to the parent company.

Q

Why is the parent perspective generally preferred over the project perspective in international investment appraisal?

A

Because the value to the parent firm depends on cash flows it can actually receive and repatriate, not just the local project's profitability; host-country restrictions or taxes may prevent full repatriation of profits.

Q

How is political risk premium added to the discount rate for international projects?

A

An additional percentage is added to WACC to reflect country-specific political risk.

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