Discount rate and its parameters in the Czech Republic

Diskontní míra a její parametry v České republice

Jakub Říha

Oceňování, 2025, vol. 18, issue 1, 47-60

Abstract: This article discusses the main parameters for deriving discount rates at the WACC level using the CAPM in the Czech Republic for company valuation using the income approach. The article first summarizes the observed practice in the Czech Republic, then describes selected parameters of the discount rate, including model examples of various assumptions for the given parameters. Last chapter of the article contains brief reflection on discount rates for valuation of start-ups.

Keywords: Discount rate; WACC; CAPM; cost of equity; cost of debt; Diskontní sazba; náklady na vlastní kapitál; náklady na cizí kapitál (search for similar items in EconPapers)
JEL-codes: G12 G30 (search for similar items in EconPapers)
Date: 2025
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://ocenovani.vse.cz/doi/10.18267/j.ocenovani.300.html (text/html)
http://ocenovani.vse.cz/doi/10.18267/j.ocenovani.300.pdf (application/pdf)
free of charge

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:prg:jnloce:v:18:y:2025:i:1:id:300:p:47-60

Ordering information: This journal article can be ordered from
Editorial office Ocenovani, Prague University of Economics and Business, W. Churchill Sq. 4, 130 67 Prague 3, Czech Republic
http://ocenovani.vse.cz

DOI: 10.18267/j.ocenovani.300

Access Statistics for this article

Oceňování is currently edited by Časopis Oceňování

More articles in Oceňování from Prague University of Economics and Business Contact information at EDIRC.
Bibliographic data for series maintained by Stanislav Vojir ().