Companies must innovate to differentiate themselves from the competition, as it is not enough to offer excellent products and services. This is a big challenge for them to remain competitive in the market. Therefore, a management culture based on visibility and understanding of processes must be created, promoting integration and reducing interdepartmental conflicts, with a focus on generating value. Given this context, the management board needs to deliberate on the early redemption of a long-term bond and consulted the company's financial analyst on the best discount method under these conditions. He stated that this is a compound rational discount that is most appropriate for long-term operations. Thus, the calculation of the net value to be credited to the company was determined, knowing that the nominal value of the security is R$ 180,000.00 and with a redemption rate of 2.25% per month, which redemption will occur 30 months before the maturity.

It seems you are discussing the financial aspect of managing a company in the context of innovation and competition. Specifically, you are interested in calculating the net value to be credited to the company when redeeming a long-term bond with a compound rational discount method. Let's break down the information you've provided and calculate the net value. Given information: Nominal value of the security (bond): R$ 180,000.00 Redemption rate: 2.25% per month Redemption will occur 30 months before maturity. To calculate the net value, we'll use the compound rational discount method. The formula for calculating the net value (PV) of a future cash flow is: PV = FV / (1 + r)^n Where: PV = Present Value (Net Value) FV = Future Value (Nominal value of the bond) r = Discount rate per period (monthly in this case) n = Number of periods (30 months in this case) Let's calculate it step by step: Convert the monthly redemption rate to a decimal: r = 2.25% / 100 = 0.0225 Plug the values into the formula: PV = 180,000 / (1 + 0.0225)^30 Calculate the denominator: (1 + 0.0225)^30 ≈ 2.106645 Now, divide the future value by the denominator to find the present value: PV ≈ 180,000 / 2.106645 ≈ 85,385.98 (rounded to two decimal places) So, the net value to be credited to the company when redeeming the long-term bond 30 months before maturity using the compound rational discount method is approximately R$ 85,386.00.