In that context, the level of profitability can be evaluated by reference to methodologies which are standard practice in the particular industry concerned, and which may include methods to evaluate the net present value (‘NPV’) of the project (45), the internal rate of return (‘IRR’) (46) or the average return on capital employed (‘ROCE’).
In diesem Zusammenhang kann das Rentabilitätsniveau mithilfe branchenüblicher Methoden festgestellt werden, z. B. Methoden zur Feststellung des Kapitalwerts (net present value — NPV) (45), des internen Zinsfußes (internal rate of return — IRR) (46) oder der durchschnittlichen Kapitalrendite (return on capital employed — ROCE) des Vorhabens.