List of Symbols Used on Working Paper 149

t = time period t.

s, m = measures of intensity of boom and depression states of the economy. The value of m depicts the marginal utility of a dollar for ( 0 < m < + ¥ ). The s variable is a monotone transformation of m, where s < 0 depicts the severity of a depression, s > 0 depicts the intensity of a boom, and s = 0 depicts a market risk neutral state when m = $1.00.

sw = an actual state of the world (economy).

sc = a state of the world (economy) used as a basis to forecast the C ( t, sc ) price of a comparison asset.

sx = a state of the world (economy) used as a basis to forecast X ( t, s ) cash flows.

w = an index depicting alternative states of the actual world w.

c = an index depicting alternative states of a marketed comparison asset world c.

x, y = indices depicting alternative states of a nonmarketed asset worlds x or y.

p ( t, s ) = probability that the economy is in state s at time t. This may also be termed a state transition probability or a stochastic process probability.

m ( t, s ) = marginal utility of a dollar at time t when the economy is in state s. The m ( t, s ) is also a measure of market "risk preference" or boom / depression "intensity."

C ( t, s ) = forecasted price of a marketed comparison asset.

X ( t, s ) = forecasted expected cash flow of a nonmarketed asset being valued for investment purposes.

Y ( t, s ) = discounted X ( t, s ) at a risk free discount rate.

d ( t, s ) = discount factor at the risk free rate in a risk neutral state s = 0.

m = expected value at t = 0 of all Y ( t, s ) discounted cash flows over all t and s.

mm = expected value at t = 0 of all Y ( t, s ) discounted cash flows after adjusting Y ( t, s ) amounts for market (systematic) risk.

s 2 = variance of t = 0 net present values about the m expected value.

s 2 m = variance of t = 0 net present market risk adjusted net present values about m m expected value.

a ( t, 0 ) = arbitrage probability equal to p ( t, 0 ) state transition probability in a risk neutral world (economy).

S ( t, s ) = state (contingent) claims price that confounds p ( t, s ) state probabilities, m ( t, s ) market risk preferentials, and d ( t, s ) discount factors. The S ( t, s ) state prices are also termed (market) risk adjustment present value factors (RAPVFs).

sc ( C ) = the state of the world (economy) c that generated the comparison asset price forecast C.

s 2m ( x ) = s2m assuming all states of the world (economy) used in forecasting X ( t, s ) cash flows. This is generally known because sx must be known.

s 2m ( c ) = s2m assuming all states of the world (economy) used in forecasting C ( t, sc ) comparison asset prices. This is generally unknown if sc is unknown.

mm ( t, s ) = the market risk adjusted net present value of the X ( t, s ) cash flow.

Sc ( t, 0 ) = the S ( t, s ) state price derived from comparison asset price C ( t, s ) if it is assumed s = 0 is a risk neutral state.