Project Analysis: Multiple Modified Internal Rates of Return

Which projects have multiple Modified Internal Rates of Return (MIRR)? CFA® Level 1 Exam Question.

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Question

Which of the following projects is likely to have multiple Modified Internal Rates of Return. Assume a 14.5% cost of capital.

Project A -

Initial investment outlay: ($1,000,000)

t1: $0.00

t2: $0.00

t3: $0.00

t4: $0.00

t5: $0.00

t6: $10,000,000

Project B -

Initial investment outlay: ($1,000,000)

t1: $500,000

t2: $500,000

t3: $500,000

t4: $0.01

Project C -

Initial investment outlay: ($1,000,000)

t1: $800,000

t2: ($100,000)

t3: $550,000

Project D -

Initial investment outlay: ($500,000)

t1: $400,000

t2: ($1,000)

t3: $230,000

t4: ($50,000)

Answers

Explanations

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A. B. C. D. E. F.

C

Remember that the Modified Internal Rate of Return method will not produce multiple answers for nonnormal projects. The fact that MIRR will not produce multiple answers for non-normal projects is one of the reasons that this method should be considered as superior to the traditional Internal Rate of Return method.