The two factors that are most critical to the success of this contract are the pattern of the exchange rates as they are a crucial determinant of the sales revenue that is generated by the project. Exchange rate fluctuations can have a severe impact on the cash inflows in terms of pounds as in this case, the costs would be incurred in pounds while the revenues would be earned in dollars. This may create a mismatch in case that the pound appreciates and the dollar appreciates which may cause a decline in the expected revenues from the contract. Thus favorable movements in exchange rates are a crucial determinant of the success of the project (Exchange rate risk, 2011).
The second factor pertains to the validity of the estimates and the judgments and it must be capable of being achieved in reality. It is to be noted that the process of discounted cash flow is based on several assumptions and any discrepancy of the same with the actual can lead the analysis ineffective. Assuming a constant discount rate over the time span can also be unrealistic as this situation is apt only when the term structure of interest rates is flat which is merely a theoretical observation and it is rarely seen in practice.
这两个因素是本合同的成功最关键的是汇率的图案作为他们的销售收入，是由项目产生的关键因素。汇率的波动可以从英镑的现金流入的严重影响，在这种情况下，成本会招致英镑而收入将赚来的美元。这会产生一个不匹配的情况下，英镑升值和美元升值导致的合同的预期收入下降。因此，在汇率有利的运动是项目成功的关键因素（汇率风险，2011）。
第二个因素涉及的估计和判断的有效性，它必须能在现实中实现。值得注意的是，现金流量折现法是基于一些假设和任何差异的分析与实际可导致无效。假设一个恒定的贴现率在时间跨度也可以是不切实际的这种情况往往只有当利率期限结构是扁平的，只是一个理论观察和在实践中是罕见的。
