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How to find lost super

Your super is yours. You earned it, so you should benefit from it when you retire. However, it’s all too easy to lose track of super. If you’ve had a number of jobs in the past, then you may have a...

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GIPS Verification

Compliance with GIPS standards is voluntary and a firm may hire an independent third party to verify its claim of GIPS compliance. Primary purpose of verification is to provide assurance that...

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Key Features of GIPS Standards

GIPS Objectives To promote fair, global competition among investment firms To promote industry self-regulation on a global basis To obtain worldwide acceptance of standards for calculating &...

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GIPS – Fundamentals of Compliance

Fundamentals of compliance—requirements Must comply with all the requirements of the GIPS standards Must comply with all applicable laws and regulations regarding the calculation and presentation of...

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Scope of GIPS Standards

A firm is required to initially present, at a minimum, five years of annual investment performance that is compliant with the GIPS standards. If the firm or the composite has been in existence less...

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Implementation of GIPS standards in countries with existing reporting standards

Where existing laws, regulations, or industry standards already impose requirements related to the calculation and presentation of investment performance, firms are strongly encouraged to comply with...

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Major Sections of GIPS Standards

The provisions within the GIPS standards are divided into the following nine sections: Fundamentals of Compliance: Several core principles create the foundation for the GIPS standards, including...

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Quantitative Methods for Finance

In this course we will learn about the quantitative techniques essential for financial analysis. You will learn about time value of money, discounted cash flow applications, statistical concepts,...

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Time Value of Money

This reading provides an introduction to the concepts and techniques of time value of money. These techniques are a fundamental tool for financial analysis, corporate finance, valuation, and other...

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Introduction – Time Value of Money

Let’s say that you are given a choice to receive $100 today or $100 one year from now. Which choice will you prefer? The more likely answer is that you will want to receive $100 today. You could...

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Interest Rates

Interest rates are how we measure the time value of money. While making an investment, an investor will need to know the interest rate that the investment will earn. The interest rates can be...

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Interest Rate Equation

The required interest rate that an investor earns from an investment is made up of various components. The general interest rate equation is expressed below: The nominal risk-free rate itself is...

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Effective Annual Yield

When you go to a bank inquiring about the deposit rates, the rates specified by the bank can be expressed in two ways: nominal interest rate and the effective annual rate (also called effective annual...

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Time Value of Money for Different Compounding Frequencies

Let’s first review the time value money concept using a very simple example. Example 1 Let’s say you have $2,000 to invest. You decide to invest it for 3 years in an account that pays you an interest...

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Future Value of a Single Cash Flow

Future value of a single cash flow refers to how much a single cash flow today would grow to over a period of time if put in an investment that pays compound interest. The formula for calculating...

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Present Value of a Single Cash Flow

Present value of a single cash flow refers to how much a single cash flow in the future will be worth today. The present value is calculated by discounting the future cash flow for the given time...

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Present Value and Future Value of Ordinary Annuity

An annuity refers to a series of equal cash flows that occur periodically such as monthly, quarterly or annually. For example, an investment that gives you fixed monthly payments for a specified...

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Present Value and Future Value of Annuity Due

In an annuity due, the first cash flow occurs at the beginning (at time 0). We can use our BA II Plus calculator to calculate the present value and future value of the annuity due using the same...

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Present Value of a Perpetuity

Perpetuity is a type of annuity that pays equal cash flows that occur periodically such as monthly, quarterly or annually for an infinite period of time. The present value of an annuity is calculated...

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Present Value and Future Value of Uneven Cash Flows

We have looked at the PV/FV calculations for single sums of money and for annuities in which all the cash flows are equal. However, there may be an investment where the cash flows are not equal. We...

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