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Discuss the performance conditions utilised in the compensation plans for key management personnel.
Net Present Value
A method used in capital budgeting to assess the profitability of an investment, calculating the difference between the present value of cash inflows and outflows over a period.
Cash Basis
An accounting method where revenue and expenses are recorded only when cash is received or paid, respectively.
Pay Back
Refers to the time period required for an investment to generate cash flows or profits to cover its initial cost.
Accounting Break-even
The point at which total costs match total revenues, indicating that a business is neither making a profit nor a loss.
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