[求助]关于Adjustment for expectations及Adjustment for risk collection, effective, interest, years

TonyRen9825

Cash flow = $10000 due in 10 years,
Probability of collection = 80%
Risk-free rate (10 years) = 5%
Risk premium = $500

这样算出来Present Value = $4604; 则effective interest rate是8.065%。接下来不懂了，8.065%分解为三部分：

Risk-free rate                         5%
Adjustment for expectations   2.37%
Adjustment for risk                0.695%

这两个Adjustment利率是如何算出来的呢？求大虾指点.......