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Depending on the type of valuation element, one and the same valuation element might require for different analysing purposes the consideration of different parameters.

In such a case you will find the explanation how the valuation element is calculated in this section. The information regarding GAAP or analysing purpose specific settings can be found in  separate sections linked to the specific GAAP or anaylsing purpose.

For example the calculation of an effective interest rate for financial accounting purposes follows a standard mathematical approach.