IFRS 16: Discount rate, impairment & valuations

Oct 29, 2019 · Weighted Average Cost of Capital 31-12-2018 IAS17 Risk-free rate 1.0% Unlevered beta 0.687 Debt/Equity ratio 20.1% ... Risk-free rate 1.0% 1.0% Debt spread 1.7% 1.7% Pre-tax cost of debt 2.7% 2.7% ... Hypothesis - Levered betas remain unchanged as IFRS 16 should not provide new information to the market. Debt spread remains unchanged as cost of ... ................
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