The plan of Ismar SA must pay 840,000 in 10 years to a cohort of members (benefit attributed to services rendered, case data). The entity has selected a discount rate of 3.5 %, based on the market yield on high-quality corporate bonds at the reporting date (case data). An analyst simulates a rate of 4.5 %. Calculate the present value at the initial rate, at the new rate, then the decrease in the cohort's obligation.
- Amount to be paid to the cohort
- 840,000
- Period until payment
- 10
- Initial discount rate (case data)
- 3.5 %
- Rate simulated by the analyst (case data)
- 4.5 %