Transcription of Ⅰ. 指標に関する算定手順解説 算定手順解説(1) PIRR …
1 1 Project Internal Rate of Return .. n . 1 n . n .. 100% 95% 90% 85% 80%.. 100% 95% 90% 85% 80% PIRR .. 37. : . 100 100 . 1 2 3 4 5 6 7 . -2 -1 0 1 2 3 4 . << >>. 0 0 0 9,358 9,358 9,358 9,358 187,164.. 0 0 0 4,358 4,358 4,358 4,358 87,164. 0 0 0 5,000 5,000 5,000 5,000 100,000. 0 0 0 0 0 0 0 0. 0 0 0 8,000 8,000 8,000 8,000 160,000. 0 0 0 5,000 5,000 5,000 5,000 100,000. 0 0 0 0 0 0 0 0. 0 0 0 0 0 0 0 0. 0 0 0 3,000 3,000 3,000 3,000 60,000. 0 0 0 1,358 1,358 1,358 1,358 27,164. 0 0 0 2,430 2,353 2,272 2,187 29,026. A 0 0 0 2,430 2,353 2,272 2,187 29,026. B 0 0 0 0 0 0 0 0. 0 0 0 -1,072 -994 -913 -829 -1,862. 0 0 0 0 0 0 0 1,756. 0 0 0 -1,072 -994 -913 -829 -3,618. 0 0 0 -1,072 -2,066 -2,930 -3,808 . << >>. 0 0 60,000 1,928 2,006 2,087 2,171 116,382. 0 0 0 -1,072 -994 -913 -829 -3,618. 0 0 0 3,000 3,000 3,000 3,000 60,000. 0 0 6,000 6,000. A 0 0 54,000 54,000.
2 B 0 0 0 0. 0 0 0 0. 0 0 60,000 1,721 1,799 1,880 1,964 114,000. - - - - 0 0 60,000 60,000. I 0 0 0 0. A 0 0 0 1,721 1,799 1,880 1,964 54,000. B 0 0 0 0 0 0 0 0. 0 0 0 207 207 207 207 2,382. 0 0 0 207 414 621 828 . << >>.. 0 0 -60,000 4,358 4,358 4,358 4,358 Cn r .. 4,358 4,358 4,358 4,358 . 4,151 4,151 4,151. 4,151 .. 0 0 -6,000 207 207 207 207 . A B . 38. 95 100 . 1 2 3 4 5 6 7 . -2 -1 0 1 2 3 4 . << >>. 0 0 0 9,391 9,391 9,391 9,391 187,825.. 0 0 0 4,391 4,391 4,391 4,391 87,825. 0 0 0 5,000 5,000 5,000 5,000 100,000. 0 0 0 0 0 0 0 0. 0 0 0 7,850 7,850 7,850 7,850 157,000. 0 0 0 5,000 5,000 5,000 5,000 100,000. 0 0 0 0 0 0 0 0. 0 0 0 0 0 0 0 0. 0 0 0 2,850 2,850 2,850 2,850 57,000. 0 0 0 1,541 1,541 1,541 1,541 30,825. 0 0 0 2,309 2,235 2,158 2,078 27,575. A 0 0 0 2,309 2,235 2,158 2,078 27,575. B 0 0 0 0 0 0 0 0. 0 0 0 -767 -694 -617 -536 3,250. 0 0 0 0 0 0 0 2,673.
3 0 0 0 -767 -694 -617 -536 577. 0 0 0 -767 -1,461 -2,078 -2,614 . << >>. 0 0 57,000 2,083 2,156 2,233 2,314 114,577. 0 0 0 -767 -694 -617 -536 577. 0 0 0 2,850 2,850 2,850 2,850 57,000. 0 0 5,700 5,700. A 0 0 51,300 51,300. B 0 0 0 0. 0 0 0 0. 0 0 57,000 1,635 1,709 1,786 1,866 108,300. - - - - 0 0 57,000 57,000. I 0 0 0 0. A 0 0 0 1,635 1,709 1,786 1,866 51,300. B 0 0 0 0 0 0 0 0. 0 0 0 448 448 448 448 6,277. 0 0 0 448 895 1,343 1,790 . << >>.. 0 0 -57,000 4,391 4,391 4,391 4,391 Cn r .. 4,391 4,391 4,391 4,391 . 3,944 3,944 . 3,944 3,944 .. 0 0 -5,700 448 448 448 448 . A B . 39. 100 90 . 1 2 3 4 5 6 7 . -2 -1 0 1 2 3 4 . << >>. 0 0 0 9,463 9,463 9,463 9,463 189,269.. 0 0 0 4,963 4,963 4,963 4,963 99,269. 0 0 0 4,500 4,500 4,500 4,500 90,000. 0 0 0 0 0 0 0 0. 0 0 0 7,500 7,500 7,500 7,500 150,000. 0 0 0 4,500 4,500 4,500 4,500 90,000. 0 0 0 0 0 0 0 0.
4 0 0 0 0 0 0 0 0. 0 0 0 3,000 3,000 3,000 3,000 60,000. 0 0 0 1,963 1,963 1,963 1,963 39,269. 0 0 0 2,430 2,353 2,272 2,187 29,026. A 0 0 0 2,430 2,353 2,272 2,187 29,026. B 0 0 0 0 0 0 0 0. 0 0 0 -467 -389 -308 -224 10,242. 0 0 0 0 0 0 0 4,576. 0 0 0 -467 -389 -308 -224 5,666. 0 0 0 -467 -856 -1,164 -1,387 . << >>. 0 0 60,000 2,533 2,611 2,692 2,776 125,666. 0 0 0 -467 -389 -308 -224 5,666. 0 0 0 3,000 3,000 3,000 3,000 60,000. 0 0 6,000 6,000. A 0 0 54,000 54,000. B 0 0 0 0. 0 0 0 0. 0 0 60,000 1,721 1,799 1,880 1,964 114,000. - - - - 0 0 60,000 60,000. I 0 0 0 0. A 0 0 0 1,721 1,799 1,880 1,964 54,000. B 0 0 0 0 0 0 0 0. 0 0 0 812 812 812 812 11,666. 0 0 0 812 1,624 2,436 3,248 . << >>.. 0 0 -60,000 4,963 4,963 4,963 4,963 Cn r .. 4,693 4,693 4,693 4,693 . 4,151 4,151 4,151. 4,151 .. 0 0 -6,000 812 812 812 812 . A B . 40. 95 90 . 1 2 3 4 5 6 7 . -2 -1 0 1 2 3 4.
5 << >>. 0 0 0 9,558 9,558 9,558 9,558 191,169.. 0 0 0 5,058 5,058 5,058 5,058 101,169. 0 0 0 4,500 4,500 4,500 4,500 90,000. 0 0 0 0 0 0 0 0. 0 0 0 7,350 7,350 7,350 7,350 147,000. 0 0 0 4,500 4,500 4,500 4,500 90,000. 0 0 0 0 0 0 0 0. 0 0 0 0 0 0 0 0. 0 0 0 2,850 2,850 2,850 2,850 57,000. 0 0 0 2,208 2,208 2,208 2,208 44,169. 0 0 0 2,309 2,235 2,158 2,078 27,575. A 0 0 0 2,309 2,235 2,158 2,078 27,575. B 0 0 0 0 0 0 0 0. 0 0 0 -100 -26 50 131 16,594. 0 0 0 0 0 0 22 6,780. 0 0 0 -100 -26 50 109 9,814. 0 0 0 -100 -127 -76 33 . << >>. 0 0 57,000 2,750 2,824 2,900 2,959 123,814. 0 0 0 -100 -26 50 109 9,814. 0 0 0 2,850 2,850 2,850 2,850 57,000. 0 0 5,700 5,700. A 0 0 51,300 51,300. B 0 0 0 0. 0 0 0 0. 0 0 57,000 1,635 1,709 1,786 1,866 108,300. - - - - 0 0 57,000 57,000. I 0 0 0 0. A 0 0 0 1,635 1,709 1,786 1,866 51,300. B 0 0 0 0 0 0 0 0. 0 0 0 1,115 1,115 1,115 1,093 15,514.
6 0 0 0 1,115 2,229 3,344 4,437 . << >>.. 0 0 57,000 5,058 5,058 5,058 5,036 Cn r .. 5,058 5,058 5,058 5,036 . 3,944 3,944 3,944. 3,944 .. 0 0 -5,700 1,115 1,115 1,115 1,093 . A B . 41.. n 95 90 .. 0 .. 0 .. 5 .. 37 .. 10 . 10 .. 37 .. 42. 2 D e b t S e r v i c e C o v e r a g e R a t i o .. dn n . n n dn . n . n .. 100% 95% 90% 85% 80%.. 100% 95% 90% 85% 80% DSCR .. 43. : . 100 100 . 1 2 3 4 5 6 7 . -2 -1 0 1 2 3 4 . << >>. 0 0 0 9,358 9,358 9,358 9,358 187,164.. 0 0 0 4,358 4,358 4,358 4,358 87,164. 0 0 0 5,000 5,000 5,000 5,000 100,000. 0 0 0 0 0 0 0 0. 0 0 0 8,000 8,000 8,000 8,000 160,000. 0 0 0 5,000 5,000 5,000 5,000 100,000. 0 0 0 0 0 0 0 0. 0 0 0 0 0 0 0 0. 0 0 0 3,000 3,000 3,000 3,000 60,000. 0 0 0 1,358 1,358 1,358 1,358 27,164. 0 0 0 2,430 2,353 2,272 2,187 29,026. A 0 0 0 2,430 2,353 2,272 2,187 29,026. B 0 0 0 0 0 0 0 0. 0 0 0 -1,072 -994 -913 -829 -1,862.
7 0 0 0 0 0 0 0 1,756. 0 0 0 -1,072 -994 -913 -829 -3,618. 0 0 0 -1,072 -2,066 -2,930 -3,808 . << >>. 0 0 60,000 1,928 2,006 2,087 2,171 116,382. 0 0 0 -1,072 -994 -913 -829 -3,618. 0 0 0 3,000 3,000 3,000 3,000 60,000. 0 0 6,000 6,000. A 0 0 54,000 54,000. B 0 0 0 0. 0 0 0 0. 0 0 60,000 1,721 1,799 1,880 1,964 114,000. - - - - 0 0 60,000 60,000. 0 0 0 0. A 0 0 0 1,721 1,799 1,880 1,964 . 54,000. B 0 0 0 0 0 0 0 0.. 0 0 0 207 207 207 207 2,382.. 0 0 0 207 414 621 828 .. << >> A B .. 0 0 -60,000 4,358 4,358 4,358 4,358 .. Cdn 4,358 4,358 4,358 4,358 . Pn In 4,151 4,151 4,151 4,151 . DSCRn .. A B . 0 0 -6,000 207 207 207 207 .. A B . 44. 95 100 . 1 2 3 4 5 6 7 . -2 -1 0 1 2 3 4 . << >>. 0 0 0 9,391 9,391 9,391 9,391 187,825.. 0 0 0 4,391 4,391 4,391 4,391 87,825. 0 0 0 5,000 5,000 5,000 5,000 100,000. 0 0 0 0 0 0 0 0. 0 0 0 7,850 7,850 7,850 7,850 157,000.
8 0 0 0 5,000 5,000 5,000 5,000 100,000. 0 0 0 0 0 0 0 0. 0 0 0 0 0 0 0 0. 0 0 0 2,850 2,850 2,850 2,850 57,000. 0 0 0 1,541 1,541 1,541 1,541 30,825. 0 0 0 2,309 2,235 2,158 2,078 27,575. A 0 0 0 2,309 2,235 2,158 2,078 27,575. B 0 0 0 0 0 0 0 0. 0 0 0 -767 -694 -617 -536 3,250. 0 0 0 0 0 0 0 2,673. 0 0 0 -767 -694 -617 -536 577. 0 0 0 -767 -1,461 -2,078 -2,614 . << >>. 0 0 57,000 2,083 2,156 2,233 2,314 114,577. 0 0 0 -767 -694 -617 -536 577. 0 0 0 2,850 2,850 2,850 2,850 57,000. 0 0 5,700 5,700. A 0 0 51,300 51,300. B 0 0 0 0. 0 0 0 0. 0 0 57,000 1,635 1,709 1,786 1,866 108,300. - - - - 0 0 57,000 57,000. 0 0 0 0. A 0 0 0 1,635 1,709 1,786 1,866 51,300. B 0 0 0 0 0 0 0 0.. 0 0 0 448 448 448 448 6,277.. 0 0 0 448 895 1,343 1,790 .. << >> A B .. 0 0 -57,000 4,391 4,391 4,391 4,391 .. Cdn 4,391 4,391 4,391 4,391 . Pn In 3,944 3,944 3,944 3,944 . DSCRn.
9 0 0 -5,700 448 448 448 448 .. A B .. A B . 45. 100 90 . 1 2 3 4 5 6 7 . -2 -1 0 1 2 3 4 . << >>. 0 0 0 9,463 9,463 9,463 9,463 189,269.. 0 0 0 4,963 4,963 4,963 4,963 99,269. 0 0 0 4,500 4,500 4,500 4,500 90,000. 0 0 0 0 0 0 0 0. 0 0 0 7,500 7,500 7,500 7,500 150,000. 0 0 0 4,500 4,500 4,500 4,500 90,000. 0 0 0 0 0 0 0 0. 0 0 0 0 0 0 0 0. 0 0 0 3,000 3,000 3,000 3,000 60,000. 0 0 0 1,963 1,963 1,963 1,963 39,269. 0 0 0 2,430 2,353 2,272 2,187 29,026. A 0 0 0 2,430 2,353 2,272 2,187 29,026. B 0 0 0 0 0 0 0 0. 0 0 0 -467 -389 -308 -224 10,242. 0 0 0 0 0 0 0 4,576. 0 0 0 -467 -389 -308 -224 5,666. 0 0 0 -467 -856 -1,164 -1,387 . << >>. 0 0 60,000 2,533 2,611 2,692 2,776 125,666. 0 0 0 -467 -389 -308 -224 5,666. 0 0 0 3,000 3,000 3,000 3,000 60,000. 0 0 6,000 6,000. A 0 0 54,000 54,000. B 0 0 0 0. 0 0 0 0. 0 0 60,000 1,721 1,799 1,880 1,964 114,000. - - - - 0 0 60,000 60,000.
10 0 0 0 0. A 0 0 0 1,721 1,799 1,880 1,964 54,000. B 0 0 0 0 0 0 0 0.. 0 0 0 812 812 812 812 11,666.. 0 0 0 812 1,624 2,436 3,248 . << >> A B .. 0 0 -60,000 4,963 4,963 4,963 4,963 .. Cdn 4,693 4,693 4,693 4,693 . Pn In 4,151 4,151 4,151 4,151 . DSCRn .. A B . 0 0 -6,000 812 812 812 812 .. A B . 46. 95 90 . 1 2 3 4 5 6 7 . -2 -1 0 1 2 3 4 . << >>. 0 0 0 9,558 9,558 9,558 9,558 191,169.. 0 0 0 5,058 5,058 5,058 5,058 101,169. 0 0 0 4,500 4,500 4,500 4,500 90,000. 0 0 0 0 0 0 0 0. 0 0 0 7,350 7,350 7,350 7,350 147,000. 0 0 0 4,500 4,500 4,500 4,500 90,000. 0 0 0 0 0 0 0 0. 0 0 0 0 0 0 0 0. 0 0 0 2,850 2,850 2,850 2,850 57,000. 0 0 0 2,208 2,208 2,208 2,208 44,169. 0 0 0 2,309 2,235 2,158 2,078 27,575. A 0 0 0 2,309 2,235 2,158 2,078 27,575. B 0 0 0 0 0 0 0 0. 0 0 0 -100 -26 50 131 16,594. 0 0 0 0 0 0 22 6,780. 0 0 0 -100 -26 50 109 9,814. 0 0 0 -100 -127 -76 33.