F.

Bundesministerium der Finanzen

Anlagen

Ab-/Aufzinsungsfaktoren

Tabelle 1.1: Abzinsungsfaktoren

Jahre	1	2	3	4	5	6	7	8	9	10	11	12	13	14	15
Kalkula- tionszinssatz
2,0%	0,9804	0,9612	0,9423	0,9238	0,9057	0,8880	0,8706	0,8535	0,8368	0,8203	0,8043	0,7885	0,7730	0,7579	0,7430
2,1%	0,9794	0,9593	0,9396	0,9202	0,9013	0,8828	0,8646	0,8468	0,8294	0,8123	0,7956	0,7793	0,7632	0,7475	0,7322
2,2%	0,9785	0,9574	0,9368	0,9166	0,8969	0,8776	0,8587	0,8402	0,8221	0,8044	0,7871	0,7702	0,7536	0,7374	0,7215
2,3%	0,9775	0,9555	0,9341	0,9131	0,8925	0,8725	0,8528	0,8337	0,8149	0,7966	0,7787	0,7612	0,7441	0,7273	0,7110
2,4%	0,9766	0,9537	0,9313	0,9095	0,8882	0,8674	0,8470	0,8272	0,8078	0,7889	0,7704	0,7523	0,7347	0,7175	0,7006
2,5%	0,9756	0,9518	0,9286	0,9060	0,8839	0,8623	0,8413	0,8207	0,8007	0,7812	0,7621	0,7436	0,7254	0,7077	0,6905
2,6%	0,9747	0,9500	0,9259	0,9024	0,8796	0,8573	0,8355	0,8144	0,7937	0,7736	0,7540	0,7349	0,7163	0,6981	0,6804
2,7%	0,9737	0,9481	0,9232	0,8989	0,8753	0,8523	0,8299	0,8080	0,7868	0,7661	0,7460	0,7264	0,7073	0,6887	0,6706
2,8%	0,9728	0,9463	0,9205	0,8954	0,8710	0,8473	0,8242	0,8018	0,7799	0,7587	0,7380	0,7179	0,6984	0,6794	0,6609
2,9%	0,9718	0,9444	0,9178	0,8919	0,8668	0,8424	0,8186	0,7956	0,7731	0,7514	0,7302	0,7096	0,6896	0,6702	0,6513
3,0%	0,9709	0,9426	0,9151	0,8885	0,8626	0,8375	0,8131	0,7894	0,7664	0,7441	0,7224	0,7014	0,6810	0,6611	0,6419
3,1%	0,9699	0,9408	0,9125	0,8850	0,8584	0,8326	0,8076	0,7833	0,7598	0,7369	0,7148	0,6933	0,6724	0,6522	0,6326
3,2%	0,9690	0,9389	0,9098	0,8816	0,8543	0,8278	0,8021	0,7773	0,7532	0,7298	0,7072	0,6852	0,6640	0,6434	0,6235
3,3%	0,9681	0,9371	0,9072	0,8782	0,8502	0,8230	0,7967	0,7713	0,7466	0,7228	0,6997	0,6773	0,6557	0,6347	0,6145
3,4%	0,9671	0,9353	0,9046	0,8748	0,8461	0,8182	0,7913	0,7653	0,7401	0,7158	0,6923	0,6695	0,6475	0,6262	0,6056
3,5%	0,9662	0,9335	0,9019	0,8714	0,8420	0,8135	0,7860	0,7594	0,7337	0,7089	0,6849	0,6618	0,6394	0,6178	0,5969
3,6%	0,9653	0,9317	0,8993	0,8681	0,8379	0,8088	0,7807	0,7536	0,7274	0,7021	0,6777	0,6542	0,6314	0,6095	0,5883
3,7%	0,9643	0,9299	0,8967	0,8647	0,8339	0,8041	0,7754	0,7478	0,7211	0,6954	0,6706	0,6466	0,6236	0,6013	0,5799
3,8%	0,9634	0,9281	0,8941	0,8614	0,8299	0,7995	0,7702	0,7420	0,7149	0,6887	0,6635	0,6392	0,6158	0,5932	0,5715
3,9%	0,9625	0,9263	0,8916	0,8581	0,8259	0,7949	0,7651	0,7363	0,7087	0,6821	0,6565	0,6318	0,6081	0,5853	0,5633
4,0%	0,9615	0,9246	0,8890	0,8548	0,8219	0,7903	0,7599	0,7307	0,7026	0,6756	0,6496	0,6246	0,6006	0,5775	0,5553
4,1%	0,9606	0,9228	0,8864	0,8515	0,8180	0,7858	0,7548	0,7251	0,6965	0,6691	0,6427	0,6174	0,5931	0,5698	0,5473
4,2%	0,9597	0,9210	0,8839	0,8483	0,8141	0,7813	0,7498	0,7195	0,6905	0,6627	0,6360	0,6104	0,5858	0,5621	0,5395
4,3%	0,9588	0,9192	0,8813	0,8450	0,8102	0,7768	0,7447	0,7140	0,6846	0,6564	0,6293	0,6034	0,5785	0,5547	0,5318
4,4%	0,9579	0,9175	0,8788	0,8418	0,8063	0,7723	0,7398	0,7086	0,6787	0,6501	0,6227	0,5965	0,5713	0,5473	0,5242
4,5%	0,9569	0,9157	0,8763	0,8386	0,8025	0,7679	0,7348	0,7032	0,6729	0,6439	0,6162	0,5897	0,5643	0,5400	0,5167
4,6%	0,9560	0,9140	0,8738	0,8354	0,7986	0,7635	0,7299	0,6978	0,6671	0,6378	0,6097	0,5829	0,5573	0,5328	0,5094
4,7%	0,9551	0,9122	0,8713	0,8322	0,7948	0,7591	0,7251	0,6925	0,6614	0,6317	0,6034	0,5763	0,5504	0,5257	0,5021
4,8%	0,9542	0,9105	0,8688	0,8290	0,7910	0,7548	0,7202	0,6872	0,6558	0,6257	0,5971	0,5697	0,5436	0,5187	0,4950
4,9%	0,9533	0,9088	0,8663	0,8258	0,7873	0,7505	0,7154	0,6820	0,6502	0,6198	0,5908	0,5632	0,5369	0,5119	0,4879
5,0%	0,9524	0,9070	0,8638	0,8227	0,7835	0,7462	0,7107	0,6768	0,6446	0,6139	0,5847	0,5568	0,5303	0,5051	0,4810
5,1%	0,9515	0,9053	0,8614	0,8196	0,7798	0,7420	0,7060	0,6717	0,6391	0,6081	0,5786	0,5505	0,5238	0,4984	0,4742
5,2%	0,9506	0,9036	0,8589	0,8165	0,7761	0,7377	0,7013	0,6666	0,6337	0,6023	0,5726	0,5443	0,5174	0,4918	0,4675
5,3%	0,9497	0,9019	0,8565	0,8134	0,7724	0,7336	0,6966	0,6616	0,6283	0,5966	0,5666	0,5381	0,5110	0,4853	0,4609
5,4%	0,9488	0,9002	0,8540	0,8103	0,7688	0,7294	0,6920	0,6566	0,6229	0,5910	0,5607	0,5320	0,5047	0,4789	0,4544
5,5%	0,9479	0,8985	0,8516	0,8072	0,7651	0,7252	0,6874	0,6516	0,6176	0,5854	0,5549	0,5260	0,4986	0,4726	0,4479
5,6%	0,9470	0,8968	0,8492	0,8042	0,7615	0,7211	0,6829	0,6467	0,6124	0,5799	0,5492	0,5200	0,4925	0,4663	0,4416
5,7%	0,9461	0,8951	0,8468	0,8011	0,7579	0,7171	0,6784	0,6418	0,6072	0,5744	0,5435	0,5142	0,4864	0,4602	0,4354
5,8%	0,9452	0,8934	0,8444	0,7981	0,7543	0,7130	0,6739	0,6370	0,6020	0,5690	0,5378	0,5084	0,4805	0,4542	0,4293
5,9%	0,9443	0,8917	0,8420	0,7951	0,7508	0,7090	0,6695	0,6322	0,5969	0,5637	0,5323	0,5026	0,4746	0,4482	0,4232
6,0%	0,9434	0,8900	0,8396	0,7921	0,7473	0,7050	0,6651	0,6274	0,5919	0,5584	0,5268	0,4970	0,4688	0,4423	0,4173

Tabelle 1.2: Aufzinsungsfaktoren

Jahre	1	2	3	4	5	6	7	8	9	10	11	12	13	14	15
Kalkula- tionszinssatz
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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

Barwert/Endwertfaktoren

Tabelle 2.1: Barwertfaktoren

Jahre	1	2	3	4	5	6	7	8	9	10	11	12	13	14	15
Kalkula- tionszinssatz
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

Tabelle 2.2: Korrekturfaktoren für Barwerte (i = Zinssatz p/100)

Sofern die laufenden Zahlungen nicht zum Ende des Jahres fällig sind, kann dies durch Multiplikation des Barwertes mit einem Korrekturfaktor berücksichtigt werden:

Fälligkeit	Korrekturfaktor	z. B. 6 %
zu Beginn eines Jahres zu Beginn eines Vierteljahres Mitte jedes Vierteljahres Ende jedes Vierteljahres Beginn jeden Monats Ende jeden Monats	1 +i 1 + 5/8i 1 + 1/2i 1 + 3/8i 1 + 13/24i 1 + 11/24i	1,06 1,0375 1,03 1,0225 1,0325 1,0275

Tabelle 2.3: Endwertfaktoren

Mit dem Endwertfaktor wird eine betragsgleiche laufende jährliche Zahlung auf ein zukünftiges Jahr hin aufgezinst

Jahre	1	2	3	4	5	6	7	8	9	10	11	12	13	14	15
Kalkula- tionszinssatz
2,0%	1,0000	2,0200	3,0604	4,1216	5,2040	6,3081	7,4343	8,5830	9,7546	10,9497	12,1687	13,4121	14,6803	15,9739	17,2934
2,1%	1,0000	2,0210	3,0634	4,1278	5,2145	6,3240	7,4568	8,6134	9,7942	10,9999	12,2309	13,4878	14,7710	16,0812	17,4189
2,2%	1,0000	2,0220	3,0665	4,1339	5,2249	6,3398	7,4793	8,6439	9,8340	11,0504	12,2935	13,5639	14,8623	16,1893	17,5455
2,3%	1,0000	2,0230	3,0695	4,1401	5,2354	6,3558	7,5019	8,6745	9,8740	11,1011	12,3564	13,6406	14,9544	16,2983	17,6732
2,4%	1,0000	2,0240	3,0726	4,1463	5,2458	6,3717	7,5247	8,7052	9,9142	11,1521	12,4198	13,7178	15,0471	16,4082	17,8020
2,5%	1,0000	2,0250	3,0756	4,1525	5,2563	6,3877	7,5474	8,7361	9,9545	11,2034	12,4835	13,7956	15,1404	16,5190	17,9319
2,6%	1,0000	2,0260	3,0787	4,1587	5,2668	6,4038	7,5703	8,7671	9,9951	11,2549	12,5476	13,8738	15,2345	16,6306	18,0630
2,7%	1,0000	2,0270	3,0817	4,1649	5,2774	6,4199	7,5932	8,7982	10,0358	11,3068	12,6120	13,9526	15,3293	16,7432	18,1952
2,8%	1,0000	2,0280	3,0848	4,1712	5,2880	6,4360	7,6162	8,8295	10,0767	11,3588	12,6769	14,0318	15,4247	16,8566	18,3286
2,9%	1,0000	2,0290	3,0878	4,1774	5,2985	6,4522	7,6393	8,8608	10,1178	11,4112	12,7421	14,1117	15,5209	16,9710	18,4632
3,0%	1,0000	2,0300	3,0909	4,1836	5,3091	6,4684	7,6625	8,8923	10,1591	11,4639	12,8078	14,1920	15,6178	17,0863	18,5989
3,1%	1,0000	2,0310	3,0940	4,1899	5,3198	6,4847	7,6857	8,9240	10,2006	11,5168	12,8738	14,2729	15,7154	17,2026	18,7358
3,2%	1,0000	2,0320	3,0970	4,1961	5,3304	6,5010	7,7090	8,9557	10,2423	11,5700	12,9403	14,3544	15,8137	17,3197	18,8740
3,3%	1,0000	2,0330	3,1001	4,2024	5,3411	6,5173	7,7324	8,9876	10,2842	11,6235	13,0071	14,4363	15,9127	17,4379	19,0133
3,4%	1,0000	2,0340	3,1032	4,2087	5,3518	6,5337	7,7559	9,0196	10,3262	11,6773	13,0743	14,5189	16,0125	17,5569	19,1539
3,5%	1,0000	2,0350	3,1062	4,2149	5,3625	6,5502	7,7794	9,0517	10,3685	11,7314	13,1420	14,6020	16,1130	17,6770	19,2957
3,6%	1,0000	2,0360	3,1093	4,2212	5,3732	6,5666	7,8030	9,0839	10,4110	11,7858	13,2100	14,6856	16,2143	17,7980	19,4387
3,7%	1,0000	2,0370	3,1124	4,2275	5,3839	6,5832	7,8267	9,1163	10,4536	11,8404	13,2785	14,7698	16,3163	17,9200	19,5830
3,8%	1,0000	2,0380	3,1154	4,2338	5,3947	6,5997	7,8505	9,1488	10,4965	11,8953	13,3474	14,8546	16,4190	18,0430	19,7286
3,9%	1,0000	2,0390	3,1185	4,2401	5,4055	6,6163	7,8744	9,1815	10,5395	11,9506	13,4167	14,9399	16,5226	18,1669	19,8754
4,0%	1,0000	2,0400	3,1216	4,2465	5,4163	6,6330	7,8983	9,2142	10,5828	12,0061	13,4864	15,0258	16,6268	18,2919	20,0236
4,1%	1,0000	2,0410	3,1247	4,2528	5,4272	6,6497	7,9223	9,2471	10,6263	12,0619	13,5565	15,1123	16,7319	18,4179	20,1730
4,2%	1,0000	2,0420	3,1278	4,2591	5,4380	6,6664	7,9464	9,2801	10,6699	12,1181	13,6270	15,1993	16,8377	18,5449	20,3238
4,3%	1,0000	2,0430	3,1308	4,2655	5,4489	6,6832	7,9706	9,3133	10,7138	12,1745	13,6980	15,2870	16,9443	18,6729	20,4759
4,4%	1,0000	2,0440	3,1339	4,2718	5,4598	6,7000	7,9948	9,3466	10,7578	12,2312	13,7694	15,3752	17,0517	18,8020	20,6293
4,5%	1,0000	2,0450	3,1370	4,2782	5,4707	6,7169	8,0192	9,3800	10,8021	12,2882	13,8412	15,4640	17,1599	18,9321	20,7841
4,6%	1,0000	2,0460	3,1401	4,2846	5,4817	6,7338	8,0436	9,4136	10,8466	12,3455	13,9134	15,5534	17,2689	19,0633	20,9402
4,7%	1,0000	2,0470	3,1432	4,2909	5,4926	6,7508	8,0681	9,4473	10,8913	12,4032	13,9861	15,6435	17,3787	19,1955	21,0977
4,8%	1,0000	2,0480	3,1463	4,2973	5,5036	6,7678	8,0926	9,4811	10,9362	12,4611	14,0592	15,7341	17,4893	19,3288	21,2566
4,9%	1,0000	2,0490	3,1494	4,3037	5,5146	6,7848	8,1173	9,5150	10,9813	12,5193	14,1328	15,8253	17,6007	19,4632	21,4169
5,0%	1,0000	2,0500	3,1525	4,3101	5,5256	6,8019	8,1420	9,5491	11,0266	12,5779	14,2068	15,9171	17,7130	19,5986	21,5786
5,1%	1,0000	2,0510	3,1556	4,3165	5,5367	6,8191	8,1668	9,5833	11,0721	12,6368	14,2812	16,0096	17,8261	19,7352	21,7417
5,2%	1,0000	2,0520	3,1587	4,3230	5,5478	6,8362	8,1917	9,6177	11,1178	12,6959	14,3561	16,1026	17,9400	19,8729	21,9062
5,3%	1,0000	2,0530	3,1618	4,3294	5,5588	6,8535	8,2167	9,6522	11,1637	12,7554	14,4315	16,1963	18,0547	20,0116	22,0723
5,4%	1,0000	2,0540	3,1649	4,3358	5,5700	6,8707	8,2418	9,6868	11,2099	12,8152	14,5073	16,2906	18,1703	20,1515	22,2397
5,5%	1,0000	2,0550	3,1680	4,3423	5,5811	6,8881	8,2669	9,7216	11,2563	12,8754	14,5835	16,3856	18,2868	20,2926	22,4087
5,6%	1,0000	2,0560	3,1711	4,3487	5,5922	6,9054	8,2921	9,7565	11,3028	12,9358	14,6602	16,4812	18,4041	20,4347	22,5791
5,7%	1,0000	2,0570	3,1742	4,3552	5,6034	6,9228	8,3174	9,7915	11,3496	12,9966	14,7374	16,5774	18,5223	20,5781	22,7510
5,8%	1,0000	2,0580	3,1774	4,3617	5,6146	6,9403	8,3428	9,8267	11,3966	13,0576	14,8150	16,6743	18,6414	20,7226	22,9245
5,9%	1,0000	2,0590	3,1805	4,3681	5,6258	6,9578	8,3683	9,8620	11,4439	13,1191	14,8931	16,7718	18,7613	20,8682	23,0995
6,0%	1,0000	2,0600	3,1836	4,3746	5,6371	6,9753	8,3938	9,8975	11,4913	13,1808	14,9716	16,8699	18,8821	21,0151	23,2760