Time Value of Money

Master Financial Decision-Making Through Core Investment Principles

The Time Value of Money (TVM) is a fundamental financial principle that recognizes money's potential to grow over time. Understanding TVM is essential for students and business professionals making informed investment decisions, evaluating projects, and planning financial futures.

Interactive Tools

Professional calculators for real-world financial analysis

Educational Content

Clear explanations of fundamental finance principles

Business Applications

Apply TVM concepts to practical investment decisions

What is Time Value of Money?

The Time Value of Money principle states that a dollar today is worth more than a dollar tomorrow due to its earning potential. This foundational concept underlies all financial decision-making in corporate finance, investment analysis, and personal wealth management.

Present Value (PV)

Present Value represents the current worth of a future sum of money or stream of cash flows, given a specified rate of return. It answers the question: "What is a future amount worth to me today?"

Formula for Single Amount:
PV = FV / (1 + r)n

Where: PV = Present Value, FV = Future Value, r = Interest Rate, n = Periods

Example:

If you're promised $10,000 in 5 years and the discount rate is 6%, the present value is $7,472.58. This means receiving $7,472.58 today is equivalent to receiving $10,000 in 5 years at a 6% return rate.

Future Value (FV)

Future Value calculates what an investment made today will be worth at a specific point in the future, assuming a particular rate of return. It helps investors understand the growth potential of their capital.

Formula for Single Amount:
FV = PV × (1 + r)n

Where: FV = Future Value, PV = Present Value, r = Interest Rate, n = Periods

Example:

Investing $5,000 today at an annual return of 8% will grow to $7,346.64 in 5 years. This calculation demonstrates compound growth where returns generate additional returns over time.

Annuities

An annuity is a series of equal payments made at regular intervals. Annuities are common in retirement planning, loan payments, and investment strategies.

Present Value of Annuity:
PVA = PMT × [(1 - (1 + r)-n) / r]
Future Value of Annuity:
FVA = PMT × [((1 + r)n - 1) / r]

Where: PMT = Periodic Payment, r = Interest Rate, n = Periods

Example:

If you deposit $1,000 annually into a retirement account earning 7% for 20 years, the future value will be $40,995.49. This demonstrates the power of consistent saving.

Interest Rates: Simple vs. Compound

Interest represents the cost of borrowing or return on investment. Understanding the difference between simple and compound interest is crucial for financial planning.

Simple Interest:
I = P × r × t
Compound Interest:
A = P × (1 + r)n

Where: P = Principal, r = Rate, t/n = Time

Key Difference:

A $1,000 investment at 10% for 5 years yields $1,500 with simple interest but $1,610.51 with compound interest—Einstein's "eighth wonder of the world."

Real-World Applications

Investment Analysis

Evaluate the profitability of investment opportunities by comparing present values of expected cash flows against initial investment costs.

Retirement Planning

Calculate how much to save today to achieve retirement goals, accounting for expected returns and inflation over decades.

Loan Decisions

Determine monthly payments, total interest costs, and compare different loan options using present value calculations.

Business Valuation

Value companies and projects by discounting future cash flows to present value using appropriate discount rates.

Capital Budgeting

Make informed decisions about large capital investments by comparing net present values of different projects.

Bond Pricing

Calculate fair prices for bonds and other fixed-income securities based on future cash flows and market interest rates.

Interactive Finance Calculators

Professional financial calculation tools for analyzing time value of money scenarios. Each calculator displays the mathematical formula and provides instant results.

Present Value of a Single Amount

Calculate the present worth of a future sum

Formula:
PV = FV / (1 + r)n

Future Value of a Single Amount

Calculate what an investment will be worth

Formula:
FV = PV × (1 + r)n

Present Value of an Annuity

Calculate PV of equal periodic payments

Formula:
PVA = PMT × [(1 - (1 + r)-n) / r]

Future Value of an Annuity

Calculate FV of equal periodic payments

Formula:
FVA = PMT × [((1 + r)n - 1) / r]

Project Authors

This educational platform was developed by a dedicated team of finance students committed to making financial education accessible and practical.

Macheș Marian-Augustin
Potîrniche Andra
Bodescu Kozma Ana
Farcasu Nicholas

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Project Information

Course: Finance

Topic: Time Value of Money

Team Members
  • Macheș Marian-Augustin
  • Potîrniche Andra
  • Bodescu Kozma Ana
  • Farcașu Nicholas
Location

Faculty of Sciences
Sibiu