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In the 43rd edition of Valuation News, we first summarize the results of the current Capital Cost Study 2024. This study is themed "Between Interest Rate Changes and Growth Expectations." The second article examines the impacts of climate-related risks on the impairment test under IAS 36. Finally, we analyze whether adjustments to valuation models are necessary when there is a discrepancy between the balance sheet date and the valuation date, and if so, in what form.