August 2019
Intermediate to advanced
550 pages
22h 47m
English
book
Parry's Valuation and Investment Tables, 14th Edition
by University College of Estate University College of Estate Management
Content preview from Parry's Valuation and Investment Tables, 14th Edition
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QUARTERLY IN ADVANCE
YEARS’ PURCHASE
(DUAL RATE % PRINCIPLE)ORPRESENT VALUE OF ONE POUND PER ANNUM
receivable quarterly in advance, allowing for a sinking fund at a given rate to replace the invested capital and for the effect of income tax at 25% on that part of the income used to provide the annual sinking fund instalment.
AT RATES OF INTEREST*FROM4% to 20%ANDALLOWING FOR THE POSSIBLE INVESTMENT OF SINKING FUNDS AT3% and 4%INCOME TAX at 25%
*Note:—In computing the Quarterly in Advance figures in these tables, all the rates of interest quoted are effective rates; see the Introductory Section, pages xxxi–xxxiv.
| Income Tax 25%Sinking Fund 3% | YEARS’ PURCHASE* | Quarterly in Advance | |||||||
| Rate per Cent* | |||||||||
| Yrs. | |||||||||
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