hard · Investment Banking

How does the 'Mid-Year Convention' in a DCF impact the Present Value (PV) of cash flows compared to a year-end discounting approach?

  1. It decreases the PV because cash flows are assumed to arrive later in the year.
  2. It has no impact on PV but simplifies the calculation of the WACC.
  3. It only impacts the Terminal Value calculation, not the projection period.
  4. It increases the PV because cash flows are discounted for shorter time periods.

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