The evaluation of future cash flows and solvency capital recently gained importance in general insurance. To assist in this process, our paper proposes a novel loss reserving model, designed for individual claims in discrete time. We model the occurrence of claims, as well as their reporting delay, the time to the first payment, and the cash flows in the development process. Our approach uses d...

The cash flows of technology-based companies show high degrees of uncertainty. As traditional valuation methods can hardly capture these characteristics, they are insufficient for valuing these kinds of companies. On the contrary, real options theory can quantify the value associated with management flexibility, growth opportunities, and synergies. This chapter assesses the corporate value of a...

The cash flow statement is made up of three parts: operating, investing, and financing flows. objective this study to determine the progress flows as observed via changes or comparisons at PT. Sharia Aceh Bank. method adopted a quantitative descriptive method, in which existing data from bank's annual reports 2017 through 2021 collected reviewed. findings reveal that Bank Syariah has fluctuatin...