Question

某投资项目按12%计算的净现值为3万元,按14%计算的净现值为-7万元,则其内部报酬率为多少,怎样算.

Answer 1

(14%-IRR)/(14%-12%)=(-7-0)/(-7-3)

IRR=14%-7/10*(14%-12%）=12.6%内部报酬率为12.6%