Regulations on Real Estate Appraisal Article 31
Discounted cash flow method refers to the method that sums up the discounted net operating incomes over the future periods of analyzing cash flow and the property value at the end of the analysis periods using appropriate discounted rates to estimate the value for the subject property.Discounted cash flow method mentioned in the preceding paragraph is applicable to real estate investment appraisal for investment purpose.
中文原文 不動產估價技術規則第31條
折現現金流量分析法，指勘估標的未來折現現金流量分析期間之各期淨收益及期末價值，以適當折現率折現後加總推算勘估標的價格之方法。
前項折現現金流量分析法，得適用於以投資為目的之不動產投資評估。
前項折現現金流量分析法，得適用於以投資為目的之不動產投資評估。