CERTYNEX IFRS ACADEMY

The value in use spreadsheet of a cutting line at Gralmont describes four construction choices. Which one is an error?

The nominal cash flows include the expected increase in the price of steel, specific to this line.

Income tax payments are excluded from the cash flows.

The interest on the loan that financed the line is deducted from each year's cash flows.

The nominal cash flows are discounted at a nominal pre-tax rate.