年金

什么是年金?

年金(英语:Annuity;德语Rente),是指每隔一定相等的时期,收到或付出的相同数量的款项。年金在我们的经济生活中非常普遍,如支付房屋的租金、抵押支付、商品的分期付款、分期付款赊购,分期偿还贷款、发放养老金、按平均年限法提取的折旧,零存整取业务中每次存入的款项以及投入款项的利息支付等,都属于年金收付形式。

年金一词最初的含义是指仅限于每年一次的付款。实际上,很多种付款与年金具备相同的性质,只是时间单位并不仅仅局限于1年,所以现在已将年金一词的意义扩展到每一固定时间间隔支付一次。

参与年金计划是一种很好的投入安排,而提给年金合同的金融机构一般为保险企业和国库券等,比如你购买养老保险,其实就是参与年金合同。年金终值包含各年存入的本金相加以及各年存入的本金所产生的利息,但是,由于这些本金存入的时间区别,所以所产生的利息也不相同。

年金的基本概念

  • 两次年金付款之间的间隔称为年金支付期。
  • 相邻的两个计息日期之间的间隔称为计息周期。
  • 每一支付周期支付的金额为每次年金额。
  • 每计息期中各次年金额的总和称为每期年金总额。
  • 自第一次支付周期开始到最后一次支付周期终了,称为年金时期。

年金的分类

年金按其每次收付款项发生的时点区别,可以分为普通年金、即付年金、递延年金、永续年金等类型。

1、普通年金

普通年金是指从第一期起,在一定时期内每期期末等额收付的系列款项,又称为后付年金。

2、预付年金

预付年金是指从第一期起,在一定时期内每期期初等额收付的系列款项,又称先付年金,即付本金或期初年金。预付年金与普通年金的区别仅在于付款时间的区别,普通年金发生在期末,而预付年金发生在期初。

3、递延年金

递延年金是指第一次收付款发生时间与第一期无关,而是隔若干期(m)后才开始发生的系列等额收付款项,又称为延期年金。它是普通年金的特殊形式。递延年金终值等于普通年金终值。

4、永续年金

永续年金是指无限期等额收付的特种年金。它是普通年金的特殊形式,即期限趋于无穷的普通年金。

年金现值系数表

(此数据仅为参考,可能为旧版本,如需使用请查询最新数据)

n1%2%3%4%5%6%8%10%12%14%15%16%18%20%22%24%25%30%35%40%45%50%
10.9900.9800.9700.9610.9520.9430.9250.9090.8920.8770.8690.8620.8470.8330.8190.8060.7990.7690.7400.7140.6890.666
21.9701.9411.9131.8861.8591.8331.7831.7351.6901.6461.6251.6051.5651.5271.4911.4561.441.3601.2891.2241.1651.111
32.9402.8832.8282.7752.7232.6732.5772.4862.4012.3212.2832.2452.1742.1062.0421.9811.9521.8161.6951.5881.4931.407
43.9013.8073.7173.6293.5453.4653.3123.1693.0372.9132.8542.7982.6902.5882.4932.4042.3612.1661.9961.8491.7191.604
54.8534.7134.5794.4514.3294.2123.9923.7903.6043.4333.3523.2743.1272.9902.8632.7452.6892.4352.2192.0351.8751.736
65.7955.6015.4175.2425.0754.9174.6224.3554.1113.8883.7843.6843.4973.3253.1663.0202.9512.6422.3852.1671.9831.824
76.7286.4716.2306.0025.7865.5825.2064.8684.5634.2884.1604.0383.8113.6043.4153.2423.1612.8022.5072.2622.0571.882
87.6517.3257.0196.7326.4636.2095.7465.3344.9674.6384.4874.3434.0773.8373.6193.4213.3282.9242.5982.3302.1081.921
98.5668.1627.7867.4357.1076.8016.2465.7595.3284.9464.7714.6064.3034.0303.7863.5653.4633.0192.6652.3782.1431.947
109.4718.9828.5308.1107.7217.3606.7106.1445.6505.2165.0184.8334.4944.1923.9233.6813.5703.0912.7152.4132.1681.965
1110.3679.7869.2528.7608.3067.8867.1386.4955.9375.4525.2335.0284.6564.3274.0353.7753.6563.1472.7512.4382.1841.976
1211.25510.5759.9549.3858.8638.3837.5366.8136.1945.6605.4205.1974.7934.4394.1273.8513.7253.1902.7792.4552.1961.984
1312.13311.34810.6349.9859.3938.8527.9037.1036.4235.8425.5835.3424.9094.5324.2023.9123.7803.2232.7992.4682.2041.989
1413.00312.10611.29610.5639.8989.2948.2447.3666.6286.0025.7245.4675.0084.6104.2643.9613.8243.2482.8142.4772.2091.993
1513.86512.84911.93711.11810.3799.7128.5597.6066.8106.1425.8475.5755.0914.6754.3154.0013.8593.2682.8252.4832.2131.995
1614.71713.57712.56111.65210.83710.1058.8517.8236.9736.2655.9545.6685.1624.7294.3564.0333.8873.2832.8332.4882.2161.996
1715.56214.29113.16612.16511.27410.4779.1218.0217.1196.3726.0475.7485.2224.7744.3904.0593.9093.2942.8392.4912.2181.997
1816.39814.99213.75312.65911.68910.8279.3718.2017.2496.4676.1275.8175.2734.8124.4184.0793.9273.3032.8442.4942.2191.998
1917.22615.67814.32313.13312.08511.1589.6038.3647.3656.5506.1985.8775.3164.8434.4414.0963.9423.3102.8472.4952.2201.999
2018.04516.35114.87713.59012.46211.4699.8188.5137.4696.6236.2595.9285.3524.8694.4604.1103.9533.3152.8502.4972.2201.999
2118.85617.01115.41514.02912.82111.76410.0168.6487.5626.6866.3125.9735.3834.8914.4754.1213.9633.3192.8512.4972.2211.999
2219.66017.65815.93614.45113.16312.04110.2008.7717.6446.7426.3586.0115.4094.9094.4884.1293.9703.3222.8532.4982.2211.999
2320.45518.29216.44314.85613.48812.30310.3718.8837.7186.7926.3986.0445.4324.9244.4984.1373.9763.3252.8542.4982.2211.999
2421.24318.91316.93515.24613.79812.55010.5288.9847.7846.8356.4336.0725.4504.9374.5074.1423.9813.3272.8552.4992.2211.999
2522.02319.52317.41315.62214.09312.78310.6749.0777.8436.8726.4646.0975.4664.9474.5134.1473.9843.3282.8552.4992.2221.999
2622.79520.12117.87615.98214.37513.00310.8099.1607.8956.9066.4906.1185.4804.9564.5194.1513.9873.3292.8552.4992.2221.999
2723.55920.70618.32716.32914.64313.21010.9359.2377.9426.9356.5136.1365.4914.9634.5244.1543.9903.3302.8562.4992.2221.999
2824.31621.28118.76416.66314.89813.40611.0519.3067.9846.9606.5336.1525.5014.9694.5284.1563.9923.3312.8562.4992.2221.999
2925.06521.84419.18816.98315.14113.59011.1589.3698.0216.9836.5506.1655.5094.9744.5314.1583.9933.3312.8562.4992.2221.999
3025.80722.39619.60017.29215.37213.76411.2579.4268.0557.0026.5656.1775.5164.9784.5334.1603.9953.3322.8562.4992.2221.999
4032.83427.35523.11419.79217.15915.04611.9249.7798.2437.1056.6416.2335.5484.9964.5434.1653.9993.3332.8572.4992.2221.999
5039.19631.42325.72921.48218.25515.76112.2339.9148.3047.1326.6606.2465.5544.9994.5454.1663.9993.3332.8572.4992.2221.999

年金终值系数表

(此数据仅为参考,可能为旧版本,如需使用请查询最新数据)

n0.5%1%1.5%2%2.5%3%3.5%4%5%6%7%8%9%10%15%20%25%
10.9991.0000.9991.0000.9991.0000.9991.0001.0001.0001.0001.0001.0001.0000.9990.9991
22.0042.0102.0142.0192.0242.0292.0342.0402.0502.0602.0702.0802.0902.1002.1492.1992.25
33.0153.0303.0453.0603.0753.0903.1063.1213.1523.1833.2143.2463.2783.3103.4723.6393.812
44.0304.0604.0904.1214.1524.1834.2144.2464.3104.3744.4394.5064.5734.6414.9935.3675.765
55.0505.1015.1525.2045.2565.3095.3625.4165.5255.6375.7505.8665.9846.1056.7427.4418.207
66.0756.1526.2296.3086.3876.4686.5506.6326.8016.9757.1537.3357.5237.7158.7539.92911.258
77.1057.2137.3227.4347.5477.6627.7797.8988.1428.3938.6548.9229.2009.48711.06612.91515.073


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