International Valuation Standards 2011

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THE INTERNATIONAL VALUATION STANDARDS

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Glossary

Introduction | A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q | R | S | T | U | V | W - X - Y - Z

W

Wasting Assets
Assets which in real terms will generally depreciate in value over time.

Weighted Average Cost of Capital
A discount rate determined by the weighted average, at market value, of the cost of all financing sources in a business enterprise’s capital structure.

Working Capital
The amount by which current assets exceed current liabilities.
— SEE also: Current Assets; Current Liabilities

X

Y

Yield
The return on an investment. Usually expressed annually as a percentage based on an investment’s cost, its current market value or its face (par) value. Often used with a qualifying word or phrase.
— SEE also: All Risks Yield; Initial Yield; Reversionary Yield; Yield to Maturity

Yield to Maturity
The annual rate of return anticipated on a bond if it is held until the maturity date taking into account the current market price, the par value, coupon interest rate and the time to maturity.
— SEE also: All Risks Yield; Initial Yield; Reversionary Yield; Yield

Z

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