CAIIB · ABFM

DISCOUNTED CASH FLOW VALUATION

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 the core principle of DCF valuation?

A

Asset value today equals present value of future cash flows it generates.

Q

When is an investment attractive based on DCF value?

A

When DCF Value exceeds current cost of investment, positive returns expected.

Q

Why is WACC used as discount rate in Enterprise DCF?

A

Captures blended required return of equity and debt holders weighted by capital structure.

Q

What is the main estimation risk in DCF models?

A

Small input errors compound across 5–10 years, materially distorting valuation.

Q

How sensitive is DCF value to discount rate changes?

A

1% WACC change swings DCF value by 10–15%, especially with terminal value dominance.

Q

What are the four essential DCF inputs?

A

Predicted cash flows, discount rate, growth rate, and growth pattern.

Q

How should discount rate relate to cash flow risk?

A

Higher-risk cash flows require higher discount rate; lower-risk require lower rate.

Q

Which discount rate applies to equity cash flows?

A

Cost of Equity (Re) for FCFE or dividend cash flows.

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