English to Arabic Bus/Financial Finance (general)

Income Approach – Weighted Average Cost of Capital/Discount Rate - Cost of Debt
The cost of debt (Kd) is typically estimated from the observed yield for debt from the capital market.
The credit rating of the debt should be consistent with the a risk profile of the asset that is the subject of the valuation.
The cost of debt reflects the estimated borrowing cost of long-term debt financing.
The cost of debt capital should reflect the specific risk attributes of the asset from the perspective of a market participant.