{"id":1593,"date":"2015-01-03T14:13:55","date_gmt":"2015-01-03T14:13:55","guid":{"rendered":"http:\/\/h136935.web172.dogado.net\/?p=1593"},"modified":"2015-09-25T13:08:30","modified_gmt":"2015-09-25T13:08:30","slug":"risk-free-rate","status":"publish","type":"post","link":"https:\/\/www.fischerkonrad.de\/en\/risk-free-rate\/","title":{"rendered":"Risk-free rate for simplified capitalised earnings method"},"content":{"rendered":"

The German Federal Ministry of Finance (BMF) announced on 2 January 2015 the risk-free rate for use of the simplified capitalised earnings method (Ertragswertverfahren) for valuations compiled as of 1 January 2015 onwards. The new rate is 0.99%.
\n
\nThe rate has changed as follows over the last five years:<\/p>\n\n\n\n\n\n\n\n
Year<\/td>\nRisk-free rate<\/td>\n<\/tr>\n
2014<\/td>\n2,59%<\/td>\n<\/tr>\n
2013<\/td>\n2,04%<\/td>\n<\/tr>\n
2012<\/td>\n2,44%<\/td>\n<\/tr>\n
2011<\/td>\n3,43%<\/td>\n<\/tr>\n
2010<\/td>\n3,98%<\/td>\n<\/tr>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

The German Federal Ministry of Finance (BMF) announced on 2 January 2015 the risk-free rate for use of the simplified capitalised earnings method (Ertragswertverfahren) for valuations compiled as of 1 January 2015 onwards. The new rate is 0.99%.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-1593","post","type-post","status-publish","format-standard","hentry","category-news"],"yoast_head":"\nRisk-free rate for simplified capitalised earnings<\/title>\n<meta name=\"description\" content=\"The BMF announced the risk-free rate for use of the simplified capitalised earnings method for valuations compiled as of 1 January 2015 onwards.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.fischerkonrad.de\/en\/risk-free-rate\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Risk-free rate for simplified capitalised earnings\" \/>\n<meta property=\"og:description\" content=\"The BMF announced the risk-free rate for use of the simplified capitalised earnings method for valuations compiled as of 1 January 2015 onwards.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.fischerkonrad.de\/en\/risk-free-rate\/\" \/>\n<meta property=\"og:site_name\" content=\"Fischer | Konrad GmbH\" \/>\n<meta property=\"article:published_time\" content=\"2015-01-03T14:13:55+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2015-09-25T13:08:30+00:00\" \/>\n<meta name=\"author\" content=\"WPAdmin\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"WPAdmin\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.fischerkonrad.de\/en\/risk-free-rate\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.fischerkonrad.de\/en\/risk-free-rate\/\"},\"author\":{\"name\":\"WPAdmin\",\"@id\":\"https:\/\/www.fischerkonrad.de\/#\/schema\/person\/f4d18a59990a85d23acc1244b2bfee86\"},\"headline\":\"Risk-free rate for simplified capitalised earnings method\",\"datePublished\":\"2015-01-03T14:13:55+00:00\",\"dateModified\":\"2015-09-25T13:08:30+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.fischerkonrad.de\/en\/risk-free-rate\/\"},\"wordCount\":54,\"publisher\":{\"@id\":\"https:\/\/www.fischerkonrad.de\/#organization\"},\"articleSection\":[\"News\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.fischerkonrad.de\/en\/risk-free-rate\/\",\"url\":\"https:\/\/www.fischerkonrad.de\/en\/risk-free-rate\/\",\"name\":\"Risk-free rate for simplified capitalised earnings\",\"isPartOf\":{\"@id\":\"https:\/\/www.fischerkonrad.de\/#website\"},\"datePublished\":\"2015-01-03T14:13:55+00:00\",\"dateModified\":\"2015-09-25T13:08:30+00:00\",\"description\":\"The BMF announced the risk-free rate for use of the simplified capitalised earnings method for valuations compiled as of 1 January 2015 onwards.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.fischerkonrad.de\/en\/risk-free-rate\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.fischerkonrad.de\/en\/risk-free-rate\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.fischerkonrad.de\/en\/risk-free-rate\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.fischerkonrad.de\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Risk-free rate for simplified capitalised earnings method\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.fischerkonrad.de\/#website\",\"url\":\"https:\/\/www.fischerkonrad.de\/\",\"name\":\"Fischer | Konrad GmbH\",\"description\":\"Nachfolge. 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