The forward indirect rate = current indirect rate × 
.
Definitions:
Present Value
The present value of anticipated future cash flows or sums of money, calculated with a given rate of earnings.
Net Cash Flow
The difference between a company's cash inflows and outflows during a specific period, providing insight into its financial health and liquidity.
Internal Rate Of Return
The discount rate at which the net present value of all the cash flows from an investment equal zero.
Present Values
The current worth of a future sum of money or stream of cash flow given a specified rate of return.
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