WertR ANLAGE 9b ABSCHREIBUNGSDIVISOR Zeitrentenendwertfaktor einer jährlich nachschüssig zahlbaren Rente

ANLAGE 9b [1] ABSCHREIBUNGSDIVISOR Zeitrentenendwertfaktor einer jährlich nachschüssig zahlbaren Rente


Tabelle in neuem Fenster öffnen
n
Zinssatz
1 %
2 %
3 %
4 %
5 %
6 %
7 %
8 %
9 %
10 %
1
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
2
2,010
2,020
2,030
2,040
2,050
2,060
2,070
2,080
2,090
2,100
3
3,030
3,060
3,091
3,122
3,153
3,184
3,215
3,246
3,278
3,310
4
4,060
4,122
4,184
4,246
4,310
4,375
4,440
4,506
4,573
4,641
5
5,101
5,204
5,309
5,416
5,526
5,637
5,751
5,867
5,985
6,105
 
 
6
6,152
6,308
6,468
6,633
6,802
6,975
7,153
7,336
7,523
7,716
7
7,214
7,434
7,662
7,898
8,142
8,394
8,654
8,923
9,200
9,487
8
8,286
8,583
8,892
9,214
9,549
9,897
10,260
10,637
11,028
11,436
9
9,369
9,755
10,159
10,583
11,027
11,491
11,978
12,488
13,021
13,579
10
10,462
10,950
11,464
12,006
12,578
13,181
13,816
14,487
15,193
15,937
 
 
11
11,567
12,169
12,808
13,486
14,207
14,972
15,784
16,645
17,560
18,531
12
12,683
13,412
14,192
15,026
15,917
16,870
17,888
18,977
20,141
21,384
13
13,809
14,680
15,618
16,627
17,713
18,882
20,141
21,495
22,953
24,523
14
14,947
15,974
17,086
18,292
19,599
21,015
22,550
24,215
26,019
27,975
15
16,097
17,293
18,599
20,024
21,579
23,276
25,129
27,152
29,361
31,772
 
 
16
17,258
18,639
20,157
21,825
23,657
25,673
27,888
30,324
33,003
35,950
17
18,430
20,012
21,762
23,698
25,840
28,213
30,840
33,750
36,974
40,545
18
19,615
21,412
23,414
25,645
28,132
30,906
33,999
37,450
41,301
45,599
19
20,811
22,841
25,117
27,671
30,539
33,760
37,379
41,446
46,018
51,159
20
22,019
24,297
26,870
29,778
33,066
36,786
40,995
45,762
51,160
57,275
 
 
21
23,239
25,783
28,676
31,969
35,719
39,993
44,865
50,423
56,765
64,002
22
24,472
27,299
30,537
34,248
38,505
43,392
49,006
55,457
62,873
71,403
23
25,716
28,845
32,453
36,618
41,430
46,996
53,436
60,893
69,532
79,543
24
26,973
30,422
34,426
39,083
44,502
50,816
58,177
66,765
76,790
88,497
25
28,243
32,030
36,459
41,646
47,727
54,865
63,249
73,106
84,701
98,347
 
 
26
29,526
33,671
38,553
44,312
51,113
59,156
68,676
79,954
93,324
109,182
27
30,821
35,344
40,710
47,084
54,669
63,706
74,484
87,351
102,723
121,100
28
32,129
37,051
42,931
49,968
58,403
68,528
80,698
95,339
112,968
134,210
29
33,450
38,792
45,219
52,966
62,323
73,640
87,347
103,966
124,135
148,631
30
34,785
40,568
47,575
56,085
66,439
79,058
94,461
113,283
136,308
164,494
 
 
31
36,133
42,379
50,003
59,328
70,761
84,802
102,073
123,346
149,575
181,943
32
37,494
44,227
52,503
62,701
75,299
90,890
110,218
134,214
164,037
201,138
33
38,869
46,112
55,078
66,210
80,064
97,343
118,933
145,951
179,800
222,252
34
40,258
48,034
57,730
69,858
85,067
104,184
128,259
158,627
196,982
245,477
35
41,660
49,994
60,462
73,652
90,320
111,435
138,237
172,317
215,711
271,024
 
 
36
43,077
51,994
63,276
77,598
95,836
119,121
148,913
187,102
236,125
299,127
37
44,508
54,034
66,174
81,702
101,628
127,268
160,337
203,070
258,376
330,039
38
45,953
56,115
69,159
85,970
107,710
135,904
172,561
220,316
282,630
364,043
39
47,412
58,237
72,234
90,409
114,095
145,058
185,640
238,941
309,066
401,448
40
48,886
60,402
75,401
95,026
120,800
154,762
199,635
259,057
337,882
442,593
 
 
41
50,375
62,610
78,663
99,827
127,840
165,048
214,610
280,781
369,292
487,852
42
51,879
64,862
82,023
104,820
135,232
175,951
230,632
304,244
403,528
537,637
43
53,398
67,159
85,484
110,012
142,993
187,508
247,776
329,583
440,846
592,401
44
54,932
69,503
89,048
115,413
151,143
199,758
266,121
356,950
481,522
652,641
45
56,481
71,893
92,720
121,029
159,700
212,744
285,749
386,506
525,859
718,905
 
 
46
58,046
74,331
96,501
126,871
168,685
226,508
306,752
418,426
574,186
791,795
47
59,626
76,817
100,397
132,945
178,119
241,099
329,224
452,900
626,863
871,975
48
61,223
79,354
104,408
139,263
188,025
256,565
353,270
490,132
684,280
960,172
49
62,835
81,941
108,541
145,834
198,427
272,958
378,999
530,343
746,866
1.057,190
50
64,463
84,579
112,797
152,667
209,348
290,336
406,529
573,770
815,084
1.163,909
 
 
51
66,108
87,271
117,181
159,774
220,815
308,756
435,986
620,672
889,441
1.281,299
52
67,769
90,016
121,696
167,165
232,856
328,281
467,505
671,326
970,491
1.410,429
53
69,447
92,817
126,347
174,851
245,499
348,978
501,230
726,032
1.058,835
1.552,472
54
71,141
95,673
131,137
182,845
258,774
370,917
537,316
785,114
1.155,130
1.708,719
55
72,852
98,587
136,072
191,159
272,713
394,172
575,929
848,923
1.260,092
1.880,591
 
 
56
74,581
101,558
141,154
199,806
287,348
418,822
617,244
917,837
1.374,500
2.069,651
57
76,327
104,589
146,388
208,798
302,716
444,952
661,451
992,264
1.499,205
2.277,616
58
78,090
107,681
151,780
218,150
318,851
472,649
708,752
1.072,645
1.635,134
2.506,377
59
79,871
110,835
157,333
227,876
335,794
502,008
759,365
1.159,457
1.783,296
2.758,015
60
81,670
114,052
163,053
237,991
353,584
533,128
813,520
1.253,213
1.944,792
3.034,816
 
 
61
83,486
117,333
168,945
248,510
372,263
566,116
871,467
1.354,470
2.120,823
3.339,298
62
85,321
120,679
175,013
259,451
391,876
601,083
933,469
1.463,828
2.312,698
3.674,228
63
87,174
124,093
181,264
270,829
412,470
638,148
999,812
1.581,934
2.521,840
4.042,651
64
89,046
127,575
187,702
282,662
434,093
677,437
1.070,799
1.709,489
2.749,806
4.447,916
65
90,937
131,126
194,333
294,968
456,798
719,083
1.146,755
1.847,248
2.998,288
4.893,707
 
 
66
92,846
134,749
201,163
307,767
480,638
763,228
1.228,028
1.996,028
3.269,134
5.384,078
67
94,774
138,444
208,198
321,078
505,670
810,022
1.314,990
2.156,710
3.564,357
5.923,486
68
96,722
142,213
215,444
334,921
531,953
859,623
1.408,039
2.330,247
3.886,149
6.516,834
69
98,689
146,057
222,907
349,318
559,551
912,200
1.507,602
2.517,667
4.236,902
7.169,518
70
100,676
149,978
230,594
364,290
588,529
967,932
1.614,134
2.720,080
4.619,223
7.887,470
 
 
71
102,683
153,977
238,512
379,862
618,955
1.027,008
1.728,124
2.938,686
5.035,953
8.677,217
72
104,710
158,057
246,667
396,057
650,903
1.089,629
1.850,092
3.174,781
5.490,189
9.545,938
73
106,757
162,218
255,067
412,899
684,448
1.156,006
1.980,599
3.429,764
5.985,306
10.501,532
74
108,825
166,463
263,719
430,415
719,670
1.226,367
2.120,241
3.705,145
6.524,984
11.552,685
75
110,913
170,792
272,631
448,631
756,654
1.300,949
2.269,657
4.002,557
7.113,232
12.708,954
 
 
76
113,022
175,208
281,810
467,577
795,486
1.380,006
2.429,533
4.323,761
7.754,423
13.980,849
77
115,152
179,712
291,264
487,280
836,261
1.463,806
2.600,601
4.670,662
8.453,321
15.379,934
78
117,304
184,306
301,002
507,771
879,074
1.552,634
2.783,643
5.045,315
9.215,120
16.918,927
79
119,477
188,992
311,032
529,082
924,027
1.646,792
2.979,498
5.449,940
10.045,481
18.611,820
80
121,672
193,772
321,363
551,245
971,229
1.746,600
3.189,063
5.886,935
10.950,574
20.474,002
 
 
81
123,888
198,647
332,004
574,295
1.020,790
1.852,396
3.413,297
6.358,890
11.937,126
22.522,402
82
126,127
203,620
342,964
598,267
1.072,830
1.964,540
3.653,228
6.868,601
13.012,467
24.775,643
83
128,388
208,693
354,253
623,197
1.127,471
2.083,412
3.909,954
7.419,090
14.184,589
27.254,207
84
130,672
213,867
365,881
649,125
1.184,845
2.209,417
4.184,651
8.013,617
15.462,202
29.980,628
85
132,979
219,144
377,857
676,090
1.245,087
2.342,982
4.478,576
8.655,706
16.854,800
32.979,690
 
 
86
135,309
224,527
390,193
704,134
1.308,341
2.484,561
4.793,076
9.349,163
18.372,732
36.278,659
87
137,662
230,017
402,898
733,299
1.374,758
2.634,634
5.129,592
10.098,096
20.027,278
39.907,525
88
140,038
235,618
415,985
763,631
1.444,496
2.793,712
5.489,663
10.906,943
21.830,733
43.899,278
89
142,439
241,330
429,465
795,176
1.517,721
2.962,335
5.874,940
11.780,499
23.796,499
48.290,206
90
144,863
247,157
443,349
827,983
1.594,607
3.141,075
6.287,185
12.723,939
25.939,184
53.120,226
 
 
91
147,312
253,100
457,649
862,103
1.675,338
3.330,540
6.728,288
13.742,854
28.274,711
58.433,249
92
149,785
259,162
472,379
897,587
1.760,105
3.531,372
7.200,269
14.843,282
30.820,435
64.277,574
93
152,283
265,345
487,550
934,490
1.849,110
3.744,254
7.705,287
16.031,745
33.595,274
70.706,331
94
154,806
271,652
503,177
972,870
1.942,565
3.969,910
8.245,658
17.315,284
36.619,849
77.777,964
95
157,354
278,085
519,272
1.012,785
2.040,694
4.209,104
8.823,854
18.701,507
39.916,635
85.556,760
 
 
96
159,927
284,647
535,850
1.054,296
2.143,728
4.462,651
9.442,523
20.198,627
43.510,132
94.113,437
97
162,527
291,340
552,926
1.097,468
2.251,915
4.731,410
10.104,500
21.815,518
47.427,044
103.525,780
98
165,152
298,166
570,513
1.142,367
2.365,510
5.016,294
10.812,815
23.561,759
51.696,478
113.879,358
99
167,803
305,130
588,629
1.189,061
2.484,786
5.318,272
11.570,712
25.447,700
56.350,161
125.268,294
100
170,481
312,232
607,288
1.237,624
2.610,025
5.638,368
12.381,662
27.484,516
61.422,675
137.796,123

Fundstelle(n):
zur Änderungsdokumentation
IAAAD-21508

1Anm. d. Red.: Anlage 9b ersetzt gem. Nr. 1 Abs. 1 Ertragswertrichtlinie (EW-RL) v. (BAnz AT B4) mit Wirkung v. .