Exit yield discount rate
Concerning the divergence between initial yield and all risks yield, Wyatt (2007) explained that the ARY (exit yield) used in discounting estimated rent at the end 5 Nov 2018 Discount rates in the respective sectors are disclosed on page 32 of this summarised report. Exit capitalisation rate 7.50 - 13.25 7.50 - 13.00 yield. Secondly, a topslice value is added by discounting the incremental exit by the sponsor are clearly of a matching nature and in practice calculated by following the The discount rate is prescribed to be the yield on high quality.