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Guidelines for calculating financial and economic rates of return for DFC projects : Pautas para calcular las tasas de rendimiento economico y de rendimiento financiero de los proyectos de las instituciones financieras de desarrollo (espagnol)

These guidelines, prepared for Bank-assisted Development Finance Companies, explain how to calculate financial and economic rates of return. The approach concentrates on capital productivity and efficiency, and makes no allowance for income distribution effects. The financial rate of return indicates efficiency of resource use in the context of market prices. The economic rate of return indicates efficiency of resource use when prices are adjusted...
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