Real options valuation and Rebasing: Difference between pages

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(ROV).
1. ''Index numbers''.


1.
In the context of index numbers, rebasing can refer to either:


The evaluation and selection of projects taking account of the existence of valuable real options.
- changing the weights in an index, such as an inflation index,


- changing the reference period of an index number series.


2.


Techniques for valuing the related real options themselves.
The weights and the reference period may be changed at the same time.
 
 
2. ''Tax.''
 
In relation to tax, rebasing means re-stating the base value of an asset for tax calculation purposes.
 
The re-statement would usually be upward, thereby reducing any potentially taxable gain calculated on any surplus over the base value.




== See also ==
== See also ==
* [[Project appraisal]]
* [[Assets]]
* [[Real option]]
* [[Base value]]
* [[Capital gain]]
* [[Capital Gains Tax]]
* [[Corporation Tax]]
* [[Index]]
 
[[Category:Accounting,_tax_and_regulation]]

Latest revision as of 07:21, 4 March 2022

1. Index numbers.

In the context of index numbers, rebasing can refer to either:

- changing the weights in an index, such as an inflation index,

- changing the reference period of an index number series.


The weights and the reference period may be changed at the same time.


2. Tax.

In relation to tax, rebasing means re-stating the base value of an asset for tax calculation purposes.

The re-statement would usually be upward, thereby reducing any potentially taxable gain calculated on any surplus over the base value.


See also