Arbeitsanleitung für Wirtschaftlichkeitsuntersuchungen des BMF
Arbeitsanleitung für Wirtschaftlichkeitsuntersuchungen des BMF
Arbeitsanleitung für Wirtschaftlichkeitsuntersuchungen des BMF
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Tabelle 1.2: Aufzinsungsfaktoren<br />
Jahre<br />
Kalkulationszinssatz<br />
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15<br />
2,0% 1,0200 1,0404 1,0612 1,0824 1,1041 1,1262 1,1487 1,1717 1,1951 1,2190 1,2434 1,2682 1,2936 1,3195 1,3459<br />
2,1% 1,0210 1,0424 1,0643 1,0867 1,1095 1,1328 1,1566 1,1809 1,2057 1,2310 1,2568 1,2832 1,3102 1,3377 1,3658<br />
2,2% 1,0220 1,0445 1,0675 1,0909 1,1149 1,1395 1,1645 1,1902 1,2163 1,2431 1,2705 1,2984 1,3270 1,3562 1,3860<br />
2,3% 1,0230 1,0465 1,0706 1,0952 1,1204 1,1462 1,1725 1,1995 1,2271 1,2553 1,2842 1,3137 1,3440 1,3749 1,4065<br />
2,4% 1,0240 1,0486 1,0737 1,0995 1,1259 1,1529 1,1806 1,2089 1,2379 1,2677 1,2981 1,3292 1,3611 1,3938 1,4272<br />
2,5% 1,0250 1,0506 1,0769 1,1038 1,1314 1,1597 1,1887 1,2184 1,2489 1,2801 1,3121 1,3449 1,3785 1,4130 1,4483<br />
2,6% 1,0260 1,0527 1,0800 1,1081 1,1369 1,1665 1,1968 1,2279 1,2599 1,2926 1,3262 1,3607 1,3961 1,4324 1,4696<br />
2,7% 1,0270 1,0547 1,0832 1,1125 1,1425 1,1733 1,2050 1,2376 1,2710 1,3053 1,3405 1,3767 1,4139 1,4521 1,4913<br />
2,8% 1,0280 1,0568 1,0864 1,1168 1,1481 1,1802 1,2133 1,2472 1,2821 1,3180 1,3550 1,3929 1,4319 1,4720 1,5132<br />
2,9% 1,0290 1,0588 1,0895 1,1211 1,1537 1,1871 1,2215 1,2570 1,2934 1,3309 1,3695 1,4092 1,4501 1,4922 1,5354<br />
3,0% 1,0300 1,0609 1,0927 1,1255 1,1593 1,1941 1,2299 1,2668 1,3048 1,3439 1,3842 1,4258 1,4685 1,5126 1,5580<br />
3,1% 1,0310 1,0630 1,0959 1,1299 1,1649 1,2010 1,2383 1,2766 1,3162 1,3570 1,3991 1,4425 1,4872 1,5333 1,5808<br />
3,2% 1,0320 1,0650 1,0991 1,1343 1,1706 1,2080 1,2467 1,2866 1,3278 1,3702 1,4141 1,4593 1,5060 1,5542 1,6040<br />
3,3% 1,0330 1,0671 1,1023 1,1387 1,1763 1,2151 1,2552 1,2966 1,3394 1,3836 1,4292 1,4764 1,5251 1,5754 1,6274<br />
3,4% 1,0340 1,0692 1,1055 1,1431 1,1820 1,2221 1,2637 1,3067 1,3511 1,3970 1,4445 1,4936 1,5444 1,5969 1,6512<br />
3,5% 1,0350 1,0712 1,1087 1,1475 1,1877 1,2293 1,2723 1,3168 1,3629 1,4106 1,4600 1,5111 1,5640 1,6187 1,6753<br />
3,6% 1,0360 1,0733 1,1119 1,1520 1,1934 1,2364 1,2809 1,3270 1,3748 1,4243 1,4756 1,5287 1,5837 1,6407 1,6998<br />
3,7% 1,0370 1,0754 1,1152 1,1564 1,1992 1,2436 1,2896 1,3373 1,3868 1,4381 1,4913 1,5465 1,6037 1,6630 1,7246<br />
3,8% 1,0380 1,0774 1,1184 1,1609 1,2050 1,2508 1,2983 1,3477 1,3989 1,4520 1,5072 1,5645 1,6239 1,6856 1,7497<br />
3,9% 1,0390 1,0795 1,1216 1,1654 1,2108 1,2580 1,3071 1,3581 1,4110 1,4661 1,5232 1,5827 1,6444 1,7085 1,7751<br />
4,0% 1,0400 1,0816 1,1249 1,1699 1,2167 1,2653 1,3159 1,3686 1,4233 1,4802 1,5395 1,6010 1,6651 1,7317 1,8009<br />
4,1% 1,0410 1,0837 1,1281 1,1744 1,2225 1,2726 1,3248 1,3791 1,4357 1,4945 1,5558 1,6196 1,6860 1,7551 1,8271<br />
4,2% 1,0420 1,0858 1,1314 1,1789 1,2284 1,2800 1,3337 1,3898 1,4481 1,5090 1,5723 1,6384 1,7072 1,7789 1,8536<br />
4,3% 1,0430 1,0878 1,1346 1,1834 1,2343 1,2874 1,3427 1,4005 1,4607 1,5235 1,5890 1,6573 1,7286 1,8029 1,8805<br />
4,4% 1,0440 1,0899 1,1379 1,1880 1,2402 1,2948 1,3518 1,4113 1,4733 1,5382 1,6059 1,6765 1,7503 1,8273 1,9077<br />
4,5% 1,0450 1,0920 1,1412 1,1925 1,2462 1,3023 1,3609 1,4221 1,4861 1,5530 1,6229 1,6959 1,7722 1,8519 1,9353<br />
4,6% 1,0460 1,0941 1,1444 1,1971 1,2522 1,3098 1,3700 1,4330 1,4989 1,5679 1,6400 1,7155 1,7944 1,8769 1,9632<br />
4,7% 1,0470 1,0962 1,1477 1,2017 1,2582 1,3173 1,3792 1,4440 1,5119 1,5829 1,6573 1,7352 1,8168 1,9022 1,9916<br />
4,8% 1,0480 1,0983 1,1510 1,2063 1,2642 1,3249 1,3884 1,4551 1,5249 1,5981 1,6748 1,7552 1,8395 1,9278 2,0203<br />
4,9% 1,0490 1,1004 1,1543 1,2109 1,2702 1,3325 1,3977 1,4662 1,5381 1,6134 1,6925 1,7754 1,8624 1,9537 2,0494<br />
5,0% 1,0500 1,1025 1,1576 1,2155 1,2763 1,3401 1,4071 1,4775 1,5513 1,6289 1,7103 1,7959 1,8856 1,9799 2,0789<br />
5,1% 1,0510 1,1046 1,1609 1,2201 1,2824 1,3478 1,4165 1,4887 1,5647 1,6445 1,7283 1,8165 1,9091 2,0065 2,1088<br />
5,2% 1,0520 1,1067 1,1643 1,2248 1,2885 1,3555 1,4260 1,5001 1,5781 1,6602 1,7465 1,8373 1,9329 2,0334 2,1391<br />
5,3% 1,0530 1,1088 1,1676 1,2295 1,2946 1,3632 1,4355 1,5116 1,5917 1,6760 1,7649 1,8584 1,9569 2,0606 2,1698<br />
5,4% 1,0540 1,1109 1,1709 1,2341 1,3008 1,3710 1,4451 1,5231 1,6053 1,6920 1,7834 1,8797 1,9812 2,0882 2,2009<br />
5,5% 1,0550 1,1130 1,1742 1,2388 1,3070 1,3788 1,4547 1,5347 1,6191 1,7081 1,8021 1,9012 2,0058 2,1161 2,2325<br />
5,6% 1,0560 1,1151 1,1776 1,2435 1,3132 1,3867 1,4644 1,5464 1,6330 1,7244 1,8210 1,9229 2,0306 2,1443 2,2644<br />
5,7% 1,0570 1,1172 1,1809 1,2482 1,3194 1,3946 1,4741 1,5581 1,6469 1,7408 1,8400 1,9449 2,0558 2,1730 2,2968<br />
5,8% 1,0580 1,1194 1,1843 1,2530 1,3256 1,4025 1,4839 1,5699 1,6610 1,7573 1,8593 1,9671 2,0812 2,2019 2,3296<br />
5,9% 1,0590 1,1215 1,1876 1,2577 1,3319 1,4105 1,4937 1,5819 1,6752 1,7740 1,8787 1,9895 2,1069 2,2312 2,3629<br />
6,0% 1,0600 1,1236 1,1910 1,2625 1,3382 1,4185 1,5036 1,5938 1,6895 1,7908 1,8983 2,0122 2,1329 2,2609 2,3966<br />
37
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