1. irr() 



irr(CF0,CFList [,CFFreq]) ⇒ value
Financial function that calculates internal rate of return of an investment.
- CF0 is the initial cash flow at time 0; it must be a real number.
- CFList is a list of cash flow amounts after the initial cash flow CF0.
- CFFreq is an optional list in which each element specifies the frequency of occurrence for a grouped (consecutive) cash flow amount, which is the corresponding element of CFList. The default is 1; if you enter values, they must be positive integers <10,000.
2. mirr() 



mirr(financeRate,reinvestRate,CF0,CFList[,CFFreq])
Financial function that returns the modified internal rate of return of an investment.
- financeRate is the interest rate that you pay on the cash flow amounts.
- reinvestRate is the interest rate at which the cash flows are reinvested.
- CF0 is the initial cash flow at time 0; it must be a real number.
- CFList is a list of cash flow amounts after the initial cash flow CF0.
- CFFreq is an optional list in which each element specifies the frequency of occurrence for a grouped (consecutive) cash flow amount, which is the corresponding element of CFList. The default is 1; if you enter values, they must be positive integers < 10,000.
3. 예제
- CF0 = - 200,000 (초기 투자액)
- CF1 = 20,000
- CF2 = 25,000
- CF3 = 30,000
- CF4 = 35,000
- CF5 = 40,000 + (40,000/0.1)
- IRR = ?
- I (InvestRate=financeRate) = 7 %, RI (ReInvestRate) = 4 %, MIRR = ?
※ irr()만 있고, mirr() 기능이 없는 계산기에서의 계산 방법
- 매기 현금흐름 중에서
【+ 현금흐름】은 재투자율로 미래가치로 계산,
└ nspire에는 nfv() 함수가 없으므로 npv()tvmfv() 2단계 거침.
【- 현금흐름】은 (내부수익률이 아닌!) 시장이자율로 현재가치로 계산
- 【초기투자액】 + 【- 현금흐름】 현가 = 【+현금흐름】 재투자후 미래가치의 현가
를 만족하는 irr 값을 찾으면 그것이 MIRR
문제.