English to Spanish Bus/Financial Accounting Inversiones

Context:

3.6 Weighted Average Cost of Capital
The net cash flows during the lifetime of the project (29 years out of which 4 construction and 25 operating years) are discounted at the ***financial opportunity cost of capital*** to show the project’s worth.
The weighted average cost of capital is an instrument to determine the financial opportunity cost of capital in order to assess the financial profitability of the project.

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