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The Discount Rate At The Evaluation Of Fair Value Of Financial Instruments

Table 5:

Financial position Characteristics Score
Absolutely stable (1, 1, 1) The company is able to make payments on time, finance its activities at its own expense, is characterized by a high degree of solvency 0,1
Stable (0, 1, 1) The company attracts long-term loans and borrowings, characterized by a normal level of solvency and high profitability. 0,3
Unstable (0, 0, 1) The company does not have enough working capital to cover the value of inventories and costs, it is forced to attract insufficiently justified additional sources 0,7
Critical (0, 0, 0) The company has loan arrears and borrowings, as well as overdue receivables and payables 1
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