Arbeitsanleitung für Wirtschaftlichkeitsuntersuchungen des BMF

Barwert/Endwertfaktoren
Tabelle 2.1: Barwertfaktoren
Jahre
Kalkulationszinssatz
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
2,0% 0,9804 1,9416 2,8839 3,8077 4,7135 5,6014 6,4720 7,3255 8,1622 8,9826 9,7868 10,5753 11,3484 12,1062 12,8493
2,1% 0,9794 1,9387 2,8783 3,7985 4,6998 5,5826 6,4472 7,2940 8,1234 8,9358 9,7314 10,5107 11,2739 12,0215 12,7537
2,2% 0,9785 1,9359 2,8727 3,7893 4,6862 5,5638 6,4225 7,2627 8,0849 8,8893 9,6764 10,4466 11,2002 11,9376 12,6591
2,3% 0,9775 1,9331 2,8671 3,7802 4,6727 5,5452 6,3980 7,2317 8,0466 8,8432 9,6219 10,3831 11,1272 11,8545 12,5655
2,4% 0,9766 1,9302 2,8616 3,7711 4,6592 5,5266 6,3736 7,2008 8,0086 8,7975 9,5678 10,3202 11,0548 11,7723 12,4729
2,5% 0,9756 1,9274 2,8560 3,7620 4,6458 5,5081 6,3494 7,1701 7,9709 8,7521 9,5142 10,2578 10,9832 11,6909 12,3814
2,6% 0,9747 1,9246 2,8505 3,7529 4,6325 5,4898 6,3253 7,1397 7,9334 8,7070 9,4610 10,1959 10,9122 11,6103 12,2908
2,7% 0,9737 1,9218 2,8450 3,7439 4,6192 5,4715 6,3013 7,1094 7,8962 8,6623 9,4083 10,1346 10,8419 11,5306 12,2012
2,8% 0,9728 1,9190 2,8395 3,7349 4,6060 5,4533 6,2775 7,0793 7,8592 8,6179 9,3560 10,0739 10,7723 11,4516 12,1125
2,9% 0,9718 1,9162 2,8341 3,7260 4,5928 5,4352 6,2538 7,0494 7,8225 8,5739 9,3041 10,0137 10,7033 11,3735 12,0247
3,0% 0,9709 1,9135 2,8286 3,7171 4,5797 5,4172 6,2303 7,0197 7,7861 8,5302 9,2526 9,9540 10,6350 11,2961 11,9379
3,1% 0,9699 1,9107 2,8232 3,7082 4,5667 5,3993 6,2069 6,9902 7,7499 8,4868 9,2016 9,8948 10,5673 11,2195 11,8520
3,2% 0,9690 1,9079 2,8178 3,6994 4,5537 5,3815 6,1836 6,9608 7,7140 8,4438 9,1510 9,8362 10,5002 11,1436 11,7671
3,3% 0,9681 1,9052 2,8124 3,6906 4,5407 5,3637 6,1604 6,9317 7,6783 8,4011 9,1008 9,7781 10,4338 11,0685 11,6830
3,4% 0,9671 1,9024 2,8070 3,6818 4,5279 5,3461 6,1374 6,9027 7,6429 8,3587 9,0509 9,7205 10,3679 10,9941 11,5998
3,5% 0,9662 1,8997 2,8016 3,6731 4,5151 5,3286 6,1145 6,8740 7,6077 8,3166 9,0016 9,6633 10,3027 10,9205 11,5174
3,6% 0,9653 1,8970 2,7963 3,6644 4,5023 5,3111 6,0918 6,8454 7,5727 8,2748 8,9526 9,6067 10,2381 10,8476 11,4359
3,7% 0,9643 1,8942 2,7910 3,6557 4,4896 5,2937 6,0692 6,8169 7,5380 8,2334 8,9039 9,5506 10,1741 10,7754 11,3553
3,8% 0,9634 1,8915 2,7857 3,6471 4,4769 5,2764 6,0467 6,7887 7,5036 8,1923 8,8557 9,4949 10,1107 10,7040 11,2755
3,9% 0,9625 1,8888 2,7804 3,6385 4,4644 5,2592 6,0243 6,7606 7,4693 8,1514 8,8079 9,4398 10,0479 10,6332 11,1965
4,0% 0,9615 1,8861 2,7751 3,6299 4,4518 5,2421 6,0021 6,7327 7,4353 8,1109 8,7605 9,3851 9,9856 10,5631 11,1184
4,1% 0,9606 1,8834 2,7698 3,6214 4,4393 5,2251 5,9799 6,7050 7,4016 8,0707 8,7134 9,3309 9,9240 10,4937 11,0410
4,2% 0,9597 1,8807 2,7646 3,6129 4,4269 5,2082 5,9579 6,6775 7,3680 8,0307 8,6667 9,2771 9,8629 10,4250 10,9645
4,3% 0,9588 1,8780 2,7594 3,6044 4,4146 5,1913 5,9361 6,6501 7,3347 7,9911 8,6204 9,2238 9,8023 10,3570 10,8887
4,4% 0,9579 1,8753 2,7542 3,5959 4,4022 5,1746 5,9143 6,6229 7,3016 7,9518 8,5745 9,1710 9,7423 10,2896 10,8138
4,5% 0,9569 1,8727 2,7490 3,5875 4,3900 5,1579 5,8927 6,5959 7,2688 7,9127 8,5289 9,1186 9,6829 10,2228 10,7395
4,6% 0,9560 1,8700 2,7438 3,5791 4,3778 5,1413 5,8712 6,5690 7,2362 7,8740 8,4837 9,0666 9,6239 10,1567 10,6661
4,7% 0,9551 1,8673 2,7386 3,5708 4,3656 5,1248 5,8498 6,5423 7,2037 7,8355 8,4389 9,0151 9,5656 10,0913 10,5934
4,8% 0,9542 1,8647 2,7335 3,5625 4,3535 5,1083 5,8285 6,5158 7,1716 7,7973 8,3944 8,9641 9,5077 10,0264 10,5214
4,9% 0,9533 1,8620 2,7284 3,5542 4,3415 5,0920 5,8074 6,4894 7,1396 7,7594 8,3502 8,9135 9,4504 9,9622 10,4502
5,0% 0,9524 1,8594 2,7232 3,5460 4,3295 5,0757 5,7864 6,4632 7,1078 7,7217 8,3064 8,8633 9,3936 9,8986 10,3797
5,1% 0,9515 1,8568 2,7182 3,5377 4,3175 5,0595 5,7655 6,4372 7,0763 7,6844 8,2630 8,8135 9,3373 9,8357 10,3099
5,2% 0,9506 1,8542 2,7131 3,5295 4,3056 5,0434 5,7447 6,4113 7,0449 7,6473 8,2199 8,7641 9,2815 9,7733 10,2408
5,3% 0,9497 1,8515 2,7080 3,5214 4,2938 5,0274 5,7240 6,3856 7,0138 7,6105 8,1771 8,7152 9,2262 9,7115 10,1723
5,4% 0,9488 1,8489 2,7030 3,5132 4,2820 5,0114 5,7034 6,3600 6,9829 7,5739 8,1346 8,6666 9,1714 9,6503 10,1046
5,5% 0,9479 1,8463 2,6979 3,5052 4,2703 4,9955 5,6830 6,3346 6,9522 7,5376 8,0925 8,6185 9,1171 9,5896 10,0376
5,6% 0,9470 1,8437 2,6929 3,4971 4,2586 4,9797 5,6626 6,3093 6,9217 7,5016 8,0508 8,5708 9,0633 9,5296 9,9712
5,7% 0,9461 1,8411 2,6879 3,4890 4,2470 4,9640 5,6424 6,2842 6,8914 7,4658 8,0093 8,5235 9,0099 9,4701 9,9055
5,8% 0,9452 1,8385 2,6829 3,4810 4,2354 4,9484 5,6223 6,2592 6,8613 7,4303 7,9682 8,4765 8,9570 9,4112 9,8404
5,9% 0,9443 1,8360 2,6780 3,4731 4,2238 4,9328 5,6023 6,2344 6,8314 7,3951 7,9274 8,4300 8,9046 9,3528 9,7760
6,0% 0,9434 1,8334 2,6730 3,4651 4,2124 4,9173 5,5824 6,2098 6,8017 7,3601 7,8869 8,3838 8,8527 9,2950 9,7122
38