The Standard of the Leasing Business Disclosing the Scope of Total Fee and Calculating Annual Rate of the Interest in Consumer Financial Leasing Advertising Article 7
The annual rate issued above shall be calculated according to the ways as follows:(1) The calculation of the annual rate shall adopt the way of internal rate of return. m AK m` A`k` Σ --------- ＝ Σ-------------- K=1 tk K`=l t`k` （1+i） （1+i）This formula is presented with the equation which one side means loan and the other side means repayment by installment and expanses.K－means serial intervals in which the loan drawdowns.K`－means serial intervals in which the interest and expanses paid back.Ak－means the amount the loan drawdown in K interval.A`k`－means the amount the repayment by installment or payment of expanses in K` interval.Σ－means the symbol of total amount.m－means the final or part of serial intervals of the amount of the loan drawdown.m`－means the final or part of serial intervals of the amount of repayment by installment or expanses payment.tk－means years or units of year, which is used to calculate the interval between the loan`s first drawdown (k=1) , and m totk payment (k=2,3,4... m).t1=0.t`k`－means years or units of year, which is used to calculate the interval between the loan`s first drawdown and borrower`s （ m`- t`k`） (k`=1,2,3...m`) installment.i－means annual rate.(2) Annual rate should be round to two decimal.(3) Repayment by installment should offset the expanses of loan first, interest of loan in second, and the loan principal finally.(4) The circle of repayment is calculated with standard of 1 year (365 days)、52 weeks or 12 months.(5) The loan transactions which the principal is not repaid by installments shall calculate annual rate with the condition of repaying matured principal with lump-sum payment when expiration date comes.(6) If there is any pricing factors which is reserved to change annual rate, leasing business shall also illustrate the probable changing situation.
中文原文 租賃業辦理消費者融資租賃業務廣告應揭示總費用範圍及年百分率計算方式標準第7條
本標準所定年百分率，依下列方式計算：
一、年百分率計算採內部報酬率法。
mAKm`A`k`Σ-------------＝Σ--------------tkt`k`K=1（1+i）K`=l（1+i）該公式以一方為借款與另一方為分期清償支付及費用之等式表達。
K－借款撥付之連續期數。
K`－利息費用償還之連續期數。
Ak－K期數所撥付借款之數額。
A`k`－K`期數所分期清償或支付費用之數額。
Σ----總合記號。
m－最後撥付借款或部分借款之連續期數。
m`－最後分期清償支付或支付費用之連續期數。
tk－以年或構成年的單位表達第一期撥付借款之時點與其後的第二期至第m期撥付借款之時點之期間間距，第一期為零。
t`k`－以年或構成年的單位表達第一期撥付借款之時點與第一期至第m`期分期清償或支付費用時點之時間間距。
i－年百分率。
二、年百分率應四捨五入至小數點後第二位。
三、分期還款金額應先抵沖借款費用，次沖利息，再沖銷借款本金。
四、還款週期，係以一年（三百六十五天）、五十二週或十二個月計算。
五、非分期還本之授信交易，以到期一次清償本金，作為年百分率之核算基礎。
六、如有保留變更年百分率之計價因素，應併同說明可能變動情況。
一、年百分率計算採內部報酬率法。
mAKm`A`k`Σ-------------＝Σ--------------tkt`k`K=1（1+i）K`=l（1+i）該公式以一方為借款與另一方為分期清償支付及費用之等式表達。
K－借款撥付之連續期數。
K`－利息費用償還之連續期數。
Ak－K期數所撥付借款之數額。
A`k`－K`期數所分期清償或支付費用之數額。
Σ----總合記號。
m－最後撥付借款或部分借款之連續期數。
m`－最後分期清償支付或支付費用之連續期數。
tk－以年或構成年的單位表達第一期撥付借款之時點與其後的第二期至第m期撥付借款之時點之期間間距，第一期為零。
t`k`－以年或構成年的單位表達第一期撥付借款之時點與第一期至第m`期分期清償或支付費用時點之時間間距。
i－年百分率。
二、年百分率應四捨五入至小數點後第二位。
三、分期還款金額應先抵沖借款費用，次沖利息，再沖銷借款本金。
四、還款週期，係以一年（三百六十五天）、五十二週或十二個月計算。
五、非分期還本之授信交易，以到期一次清償本金，作為年百分率之核算基礎。
六、如有保留變更年百分率之計價因素，應併同說明可能變動情況。