Time Value of Money

CFA Level I Financial Reporting & Analysis · 5:54

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Lyrics

[Verse 1]
A dollar today worth more than tomorrow
That's the golden rule we need to follow
Present value takes the future back in time
Future value makes your money climb
With interest rates compounding every year
The time value concept becomes crystal clear

[Chorus]
Present back, future forward, that's the way
PV equals FV divided by one plus r to the n-th day
Time is money, money grows with time
Present back, future forward, mathematical rhyme
Compound interest working night and day
Present back, future forward, that's the TVM way

[Verse 2]
Annuities pay the same amount each period
Regular payments, steady and methodical
Ordinary annuity pays at the end
Annuity due pays at the start, my friend
PMT times one minus one plus r to the minus n
All divided by r, let the formula begin

[Chorus]
Present back, future forward, that's the way
PV equals FV divided by one plus r to the n-th day
Time is money, money grows with time
Present back, future forward, mathematical rhyme
Compound interest working night and day
Present back, future forward, that's the TVM way

[Verse 3]
Perpetuities never end, they pay forever
PMT divided by r, remember this endeavor
Growing perpetuities increase each year
PMT divided by r minus g, the answer's clear
When cash flows vary, sum each present value
NPV tells you if the deal is true

[Bridge]
Stated rate is nominal, what they advertise
Effective annual rate shows the real surprise
One plus r over m raised to m minus one
EAR reveals what compounding has done
Continuous compounding, e to the power r
Natural exponential takes you far

[Verse 4]
IRR makes NPV equal zero
Find that rate, become a finance hero
When cash flows jump around, discount each one back
Sum them up to see if value you lack
Trial and error or let technology solve
IRR calculations help decisions evolve

[Chorus]
Present back, future forward, that's the way
PV equals FV divided by one plus r to the n-th day
Time is money, money grows with time
Present back, future forward, mathematical rhyme
Compound interest working night and day
Present back, future forward, that's the TVM way

[Outro]
From single sums to complex cash flow streams
Time value of money fulfills financial dreams
Present back, future forward, now you know
Let compound interest help your money grow

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