; and (B) a fragile and conflict-affected state. . 6. Budgetary treatment of equity investments by the Corporation Section 1421(c) of the BUILD Act of 2018 (22 U.S.C. 9521 (c)) is amended by adding at the end the following: (7) Present value of equity account There is established as a subaccount within the Corporate Capital Account a fund to be known as the Corporate Equity Account to carry out this subsection. (8) Budgetary treatment of equity investments (A) Calculation of the costs of investment (i) In general The cost of support provided under paragraph (1) with respect to a project shall be the net present value, at the time when funds are disbursed to provide the support, excluding administrative costs and any incidental effects on governmental receipts or outlays, of the following estimated cash flows: (I) The purchase price of the investment. (II) Dividends, redemptions, and other shareholder distributions during the term of the support. (III) Proceeds received upon a sale, redemption, or other liquidation of the investment. (IV) Foreign currency fluctuations, for support denominated in foreign currencies. (V) Any other relevant cashflow. (ii) Changes in terms included The estimated cash flows described in subclauses (I) through (V) of clause (i) shall include the effects of changes in terms resulting from the exercise of options included in the agreement to provide the support. (iii) Discount rate The discount rate shall be the average interest rate on marketable Treasury securities of similar maturity to the support provided under paragraph (1). (B) Transfer Subject to the availability of appropriations, an amount equal to the cost of support determined under subparagraph (A) shall be transferred from the Corporate Capital Account to the Corporate Equity Account. (C) Differential amount (i) Appropriation For any fiscal year, upon the transfer of an amount pursuant to subparagraph (B), an amount equal to the differential amount shall be appropriated, out of any money in the Treasury not otherwise