Міжнародні стандарти бухгалтерського обліку дійсні станом на 1 січня 2011 року

International Accounting Standards	Міжнародні стандарти бухгалтерського обліку
IAS 1	Presentation of Financial Statements	МСБО 1	Подання фінансових звітів
IAS 2	Inventories	МСБО 2	Запаси
IAS 7	Statement of Cash Flows	МСБО 7	Звіти про рух грошових коштів
IAS 8	Accounting Policies, Changes in Accounting Estimates and Errors	МСБО 8	Облікові політики, зміни в облікових оцінках та помилки
IAS 10	Events After the Reporting Period	МСБО 10	Події після дати балансу
IAS 11	Construction Contracts	МСБО 11	Будівельні контракти
IAS 12	Income Taxes	МСБО 12	Податки на прибуток
IAS 16	Property, Plant and Equipment	МСБО 16	Основні засоби
IAS 17	Leases	МСБО 17	Оренда
IAS 18	Revenue	МСБО 18	Дохід
IAS 19	Employee Benefits	МСБО 19	Виплати працівникам
IAS 20	Accounting for Government Grants and Disclosure of Government Assistance	МСБО 20	Облік державних грантів і розкриття інформації про державну допомогу
IAS 21	The Effects of Changes in Foreign Exchange Rates	МСБО 21	Вплив змін валютних курсів
IAS 23	Borrowing Costs	МСБО 23	Витрати на позики
IAS 24	Related Party Disclosures	МСБО 24	Розкриття інформації щодо зв'язаних сторін
IAS 26	Accounting and Reporting by Retirement Benefit Plans	МСБО 26	Облік та звітність за програмами пенсійного забезпечення
IAS 27	Consolidated and Separate Financial Statements	МСБО 27	Консолідовані та окремі фінансові звіти
IAS 28	Investments in Associates	МСБО 28	Інвестиції в асоційовані підприємства
IAS 29	Financial Reporting in Hyperinflationary Economies	МСБО 29	Фінансова звітність в умовах гіперінфляції
IAS 31	Interests In Joint Ventures	МСБО 31	Частки в спільних підприємствах
IAS 32	Financial Instruments: Presentation	МСБО 32	Фінансові інструменти: розкриття та подання
IAS 33	Earnings Per Share	МСБО 33	Прибуток на акцію
IAS 34	Interim Financial Reporting	МСБО 34	Проміжна фінансова звітність
IAS 36	Impairment of Assets	МСБО 36	Зменшення корисності активів
IAS 37	Provisions, Contingent Liabilities and Contingent Assets	МСБО 37	Забезпечення, непередбачені зобов'язання та непередбачені активи
IAS 38	Intangible Assets	МСБО 38	Нематеріальні активи
IAS 39	Financial Instruments: Recognition and Measurement	МСБО 39	Фінансові інструменти: визнання та оцінка
IAS 40	Investment Property	МСБО 40	Інвестиційна нерухомість
IAS 41	Agriculture	МСБО 41	Сільське господарство

Додаток

Future Value of $1 at the End of n Periods(майбутня вартість 1 дол. на кінець n-періоду) (1 + r)ⁿ

Періоди	1 %	2 %	3 %	4 %	5 %	6 %	7 %	8 %	9 %	10 %	12 %	14 %	15 %	16 %	18 %	20 %	24 %	28 %	32 %	36 %
	1.0100 1.0201 1.0303 1.0406 1.0510	1.0200 1.0404 1.0612 1.0824 1.1041	1.0300 1.0609 1.0927 1.1255 1.1593	1.0400 1.0816 1.1249 1.1699 1.2167	1.0500 1.1025 1.1576 1.2155 1.2763	1.0600 1.1236 1.1910 1.2625 1.3382	1.0700 1.1449 1.2250 1.3108 1.4026	1.0800 1.1664 1.2597 1.3605 1.4693	1.0900 1.1881 1.2950 1.4116 1.5386	1.1000 1.2100 1.3310 1.4641 1.6105	1.1200 1.2544 1.4049 1.5735 1.7623	1.1400 1.2996 1.4815 1.6890 1.9254	1.1500 1.3225 1.5209 1.7490 2.0114	1.1600 1.3456 1.5609 1.8106 2.1003	1.1800 1.3924 1.6430 1.9388 2.2878	1.2000 1.4400 1.7280 2.0736 2.4883	1.2400 1.5376 1.9066 2.3642 2.9316	1.2800 1.6384 2.0972 2.6844 3.4360	1.3200 1.7424 2.3000 3.0360 4.0075	1.3600 1.8496 2.5155 3.4210 4.6526
	1.0615 1.0721 1.0829 1.0937 1.1046	1.1262 1.1487 1.1717 1.1951 1.2190	1.1941 1.2299 1.2668 1.3048 1.3439	1.2653 1.3159 1.3686 1.4233 1.4802	1.3401 1.4071 1.4775 1.5513 1.6289	1.4185 1.5036 1.5938 1.6895 1.7908	1.5007 1.6058 1.7182 1.8385 1.9672	1.5869 1.7138 1.8509 1.9990 2.1589	1.6771 1.8280 1.9926 2.1719 2.3674	1.7716 1.9487 2.1436 2.3579 2.5937	1.9738 2.2107 2.4760 2.7731 3.1058	2.1950 2.5023 2.8526 3.2519 3.7072	2.3131 2.6600 3.0590 3.5179 4.0456	2.4364 2.8262 3.2784 3.8030 4.4114	2.6996 3.1855 3.7589 4.4355 5.2338	2.9860 3.5832 4.2998 5.1598 6.1917	3.6352 4.5077 5.5895 6.9310 8.5944	4.3980 5.6295 7.2058 9.2234 11.806	5.2899 6.9826 9.2170 12.166 16.060	6.3275 8.6054 11.703 15.917 21.647
	1.1157 1.1268 1.1381 1.1495 1.1610	1.2434 1.2682 1.2936 1.3195 1.3459	1.3842 1.4258 1.4685 1.5126 1.5580	1.5395 1.6010 1.6651 1.7317 1.8009	1.7103 1.7959 1.8856 1.9799 2.0789	1.8983 2.0122 2.1329 2.2609 2.3966	2.1049 2.2522 2.4098 2.5785 2.7590	2.3316 2.5182 2.7196 2.9372 3.1722	2.5804 2.8127 3.0658 3.3417 3.6425	2.8531 3.1384 3.4523 3.7975 4.1772	3.4785 3.8960 4.3635 4.8871 5.4736	4.2262 4.8179 5.4924 6.2613 7.1379	4.6524 5.3503 6.1528 7.0757 8.1371	5.1173 5.9360 6.8858 7.9875 9.2655	6.1759 7.2876 8.5994 10.147 11.974	7.4301 8.9161 10.699 12.839 15.407	10.657 13.215 16.386 20.319 25.196	15.112 19.343 24.759 31.691 40.565	21.199 27.983 36.937 48.757 64.359	29.439 40.037 54.451 74.053 100.71
	1.1726 1.1843 1.1961 1.2081 1.2202	1.3728 1.4002 1.4282 1.4568 1.4859	1.6047 1.6528 1.7024 1.7535 1.8061	1.8730 1.9479 2.0258 2.1068 2.1911	2.1829 2.2920 2.4066 2.5270 2.6533	2.5404 2.6928 2.8543 3.0256 3.2071	2.9522 3.1588 3.3799 3.6165 3.8697	3.4259 3.7000 3.9960 4.3157 4.6610	3.9703 4.3276 4.7171 5.1417 5.6044	4.5950 5.0545 5.5599 6.1159 6.7275	6.1304 6.8660 7.6900 8.6128 9.6463	8.1372 9.2765 10.575 12.056 13.743	9.3576 10.761 12.375 14.232 16.367	10.748 12.468 14.463 16.777 19.461	14.129 16.672 19.673 23.214 27.393	18.488 22.186 26.623 31.948 38.338	31.243 38.741 48.039 59.568 73.864	51.923 66.461 85.071 108.89 139.38	84.954 112.14 148.02 195.39 257.92	136.97 186.28 253.34 344.54 468.57
	1.2324 1.2447 1.2572 1.2697 1.2824	1.5157 1.5460 1.5769 1.6084 1.6406	1.8603 1.9161 1.9736 2.0328 2.0938	2.2788 2.3699 2.4647 2.5633 2.6658	2.7860 2.9253 3.0715 3.2251 3.3864	3.3996 3.6035 3.8197 4.0489 4.2919	4.1406 4.4304 4.7405 5.0724 5.4274	5.0338 5.4365 5.8715 6.3412 6.8485	6.1088 6.6586 7.2579 7.9111 8.6231	7.4002 8.1403 8.9543 9,8497 10.835	10.804 12.100 13.552 15.179 17.000	15.668 17.861 20.362 23.212 26.462	18.822 21.645 24.891 28.625 32.919	22.574 26.186 30.376 35.236 40.874	32.324 38.142 45.008 53.109 62.669	46.005 55.206 66.247 79.497 95.396	91.592 113.57 140.83 74.63 216.54	178.41 228.36 292.30 374.14 478.90	340.45 449.39 593.20 783.02 1033.6	637.26 866.67 1178.7 1603.0 2180.1
	12953 1.3082 1.3213 1.3345 1.3478	1.6734 1.7069 1.7410 1.7758 1.8114	2.1566 2.2213 2.2879 2.3566 2.4273	2.7725 2.8834 2.9987 3.1187 3.2434	3.5557 3.7335 3.9201 4.1161 4.3219	4.5494 4.8223 5.1117 5.4184 5.7435	5.8074 6.2139 6.6488 7.1143 7.6123	7.3964 7.9881 8.6271 9.3173 10.063	9.3992 10.245 11.167 12.172 13.268	11.918 13.110 14.421 15.863 17.449	19.040 21325 23.884 26.750 29.960	30.167 34.390 39.204 44.693 50.950	37.857 43.535 50.066 57.575 66.212	47.414 55.000 63.800 74.009 85.850	73.949 87.260 102.97 121.50 143.37	114.48 137.37 164.84 197.81 237.38	268.51 332.95 412.86 511.95 634.82	613.00 784.64 1004.3 1285.6 1645.5	1364.3 1800.9 2377.2 3137.9 4142.1	2964.9 4032.3 5483.9 7458.1 10143.
	1.4889 1.6446 1.8167	2.2080 2.6916 3.2810	3.2620 4.3839 5.8916	4.8010 7.1067 10.520	7.0400 11.467 18.679	10.286 18.420 32.988	14.974 29.457 57.946	21.725 46.902 101.26	31.409 74.358 176.03	45.259 117.39 304.48	93.051 289.00 897.60	188.88 700.23 2595.9	267.86 1083.7 4384.0	378.72 1670.7 7370.2	750.38 3927.4 20555.	1469.8 9100.4 56348.	5455.9 46890. *	19427. * *	66521. * *	* * *

 

Додаток

Present Valueof $1 at the End of n Periods(теперішня вартість 1 дол. на кінець n періоду) 1/(1 + r)ⁿ

Періоди	1 %	2 %	3 %	4 %	5 %	6 %	7 %	8 %	9 %	10 %	12 %	14 %	15 %	16 %	18 %	20 %	24 %	28 %	32 %	36 %
	0.9901 .9803 .9706 .9610 .9515	0.9804 .9612 .9423 .9238 .9057	0.9709 .9426 .9151 .8885 .8626	0.9615 .9246 .8890 .8548 .8219	0.9524 .9070 .8638 .8227 .7835	0.9434 .8900 .8396 .7921 .7473	0.9346 .8734 .8163 .7629 .7130	0.9259 .8573 .7938 .7350 .6806	0.9174 .8417 .7722 .7084 .6499	0.9091 .8264 .7513 .6830 .6209	0.8929 .7972 .7118 .6355 .5674	0.8772 .7695 .6750 .5921 .5194	0.8696 .7561 .6575 .5718 .4972	0.8621 .7432 .6407 .5523 .4761	0.8475 .7182 .6086 .5158 .4371	0.8333 .6944 .5787 .4823 .4019	0.8065 .6504 .5245 .4230 .3411	0.7813 .6104 .4768 .3725 .2910	0.7576 .5739 .4348 .3294 .2495	0.7353 .5407 .3975 .2923 .2149
	.9420 .9327 .9235 .9143 .9053	.8880 .8706 .8535 .8368 .8203	.8375 .8131 .7894 .7664 .7441	.7903 .7599 .7307 .7026 .6756	.7462 .7107 .6768 .6446 .6139	.7050 .6651 .6274 .5919 .5584	.6663 .6227 .5820 .5439 .5083	.6302 .5835 .5403 .5002 .4632	.5963 .5470 .5019 .4604 .4224	.5645 .5132 .4665 .4241 .3855	.5066 .4523 .4039 .3606 .3220	.4556 .3996 .3506 .3075 .2697	.4323 .3759 .3269 .2843 .2472	.4104 .3538 .3050 .2630 .2267	.3704 .3139 .2660 .2255 .1911	.3349 .2791 .2326 .1938 .1615	.2751 .2218 .1789 .1443 .1164	.2274 .1776 .1388 .1084 .0847	.1890 .1432 .1085 .0822 .0623	.1580 .1162 .0854 .0628 .0462
	.8963 .8874 .8787 .8700 .8613	.8043 .7885 .7730 .7579 .7430	.7224 .7014 .6810 .6611 .6419	.6496 .6246 .6006 .5775 .5553	.5847 .5568 .5303 .5051 .4810	.5268 .4970 .4688 .4423 .4173	.4751 .4440 .4150 .3878 .3624	.4289 .3971 .3677 .3405 .3152	.3875 .3555 .3262 .2992 .2745	.3505 .3186 .2897 .2633 .2394	.2875 .2567 .2292 .2046 .1827	.2366 .2076 .1821 .1597 .1401	.2149 .1869 .1625 .1413 .1229	.1954 .1685 .1452 .1252 .1079	.1619 .1372 .1163 .0985 .0835	.1346 .1122 .0935 .0779 .0649	.0938 .0757 .0610 .0492 .0397	.0662 .0517 .0404 .0316 .0247	.0472 .0357 .0271 .0205 .0155	.0340 .0250 .0184 .0135 .0099
	.8528 .8444 .8360 .8277 .8195	.7284 .7142 .7002 .6864 .6730	.6232 .6050 .5874 .5703 .5537	.5339 .5134 .4936 .4746 .4564	.4581 .4363 .4155 .3957 .3769	.3936 .3714 .3503 .3305 .3118	.3387 .3166 .2959 .2765 .2584	.2919 .2703 .2502 .2317 .2145	.2519 .2311 .2120 .1945 .1784	.2176 .1978 .1799 .1635 .1486	.1631 .1456 .1300 .1161 .1037	.1229 .1078 .0946 .0829 .0728	.1069 .0929 .0808 .0703 .0611	.0930 .0802 .0691 .0596 .0514	.0708 .0600 .0508 .0431 .0365	.0541 .0451 .0376 .0313 .0261	.0329 .0258 .0208 .0168 .0135	.0193 .0150 .0118 .0092	.0118 .0089 .0068 .0051 .0039	.0073 .0054 .0039 .0029 .0021
	.8114 .8034 .7954 .7876 .7798	.6598 .6468 .6342 .6217 .6095	.5375 .5219 .5067 .4919	.4388 .4220 .4057 .3901 .3751	.3589 .3418 .3256 .3101 .2953	.2942 .2775 .2618 .2470 .2330	.2415 .2257 .2109 .1971 .1842	.1987 .1839 .1703 .1577 .1460	.1637 .1502 .1378 .1264 .1160	.1351 .1228 .1117 .1015 .0923	.0926 .0826 .0738 .0659 .0588	.0638 .0560 .0491 .0431 .0378	.0531 .0462 .0402 .0349 .0304	.0443 .0382 .0329 .0284 .0245	.0309 .0262 .0222 .0188 .0160	.0217 .0181 .0151 .0126 .0105	.0109 .0088 .0071 .0057 .0046	.0056 .0044 .0034 .0027 .0021	.0029 .0022 .0017 .0013 .0010	.0016 .0012 .0008 .0006 .0005
	.7720 .7644 .7568 .7419	.5976 .5859 .5744 .5631 .5521	.4637 .4502 .4371 .4243 .4120	.3607 .3468 .3335 .3207 .3083	.2812 .2678 .2551 .2429 .2314	.2198 .2074 .1956 .1846 .1741	.1722 .1609 .1504 .1406 .1314	.1352 .1252 .1159 .1073 .0994	.1064 .0976 .0895 .0822 .0754	.0839 .0763 .0693 .0630 .0573	.0525 .0469 .0419 .0374 .0334	.0331 .0291 .0255 .0224 .0196	.0264 .0230 .0200 .0174 .0151	.0211 .0182 .0157 .0135 .0116	.0135 .0115 .0097 .0082 .0070	.0087 .0073 .0061 .0051 .0042	.0037 .0030 .0024 .0020 .0016	.0016 .0013 .0010 .0008 .0006	.0007 .0006 .0004 .0003 .0002	.0003 .0002 .0002 .0001 .0001
	.7059 .6717 .6391 .6080 .5785	.5000 .4529 .4102 .3715 .3365	.3554 .3066 .2644 .2281 .1968	.2534 .2083 .1712 .1407 .1157	.1813 .1420 .1113 .0872 .0683	.1301 .0972 .0727 .0543 .0406	.0937 .0668 .0476 .0339 .0242	.0676 .0460 .0313 .0213 .0145	.0490 .0318 .0207 .0134 .0087	.0356 .0221 .0137 .0085 .0053	.0189 .0107 .0061 .0035 .0020	.0102 .0053 .0027 .0014 .0007	.0075 .0037 .0019 .0009 .0005	.0055 .0026 .0013 .0006 .0003	.0030 .0013 .0006 .0003 .0001	.0017 .0007 .0003 .0001 *	.0005 .0002 .0001 * *	.0002 .0001 * * *	.0001 * * * *	* * * * *

Додаток

Present Value of an Annuity of $1 per period for n Periods

Теперішня вартість анюїтету1 дол. на кінець n-го періоду

 

Періоди	1%	2%	3%	4%	5%	6%	7%	8%	9%	10%	11%	12%	13%	14%	15%	16%	17%	18%	19%	20%
	0.990	0.980	0.971	0.962	0.962	0.943	0.935	0.926	0.917	0.909	0.901	0.893	0.885	0.877	0.870	0.862	0.855	0.847	0.840	0.833
	1.970	1.942	1.913	1.885	1.859	1.833	1.808	1.783	1.759	1.736	1.713	1.690	1.668	1.647	1.626	1.605	1.585	1.566	1.547	1.528
	2.941	2.884	2.829	2.775	2.723	2.673	2.624	2.577	2.531	2.487	2.444	2.402	2.361	2.322	2.283	2.246	2.210	2.174	2.140	2.106
	3.902	3.808	3.717	3.630	3.546	3.465	3.387	3.312	3.240	3.170	3.102	3.037	2.974	2.914	2.855	2.798	2.743	2.690	2.639	2.589
	4.853	4.713	4.580	4.452	4.329	4.212	4.100	3.993	3.890	3.791	3.696	3.605	3.517	3.433	3.352	3.274	3.199	3.127	3.058	2.991
	5.795	5.601	5.417	5.242	5.076	4.917	4.767	4.623	4.486	4.355	4.231	4.111	3.998	3.889	3.784	3.685	3.589	3.498	3.410	3.326
	6.728	6.472	6.230	6.002	5.796	5.582	5.389	5.206	5.033	4.968	4.712	4.564	4.423	4.288	4.160	4.039	3.922	3.812	3.706	3.605
	7.652	7.325	7.020	6.733	6.463	6.210	5.971	5.747	5.535	5.335	5.146	4.968	4.799	4.639	4.487	4.344	4.207	4.078	3.954	3.837
	8.566	8.162	7.786	7.435	7.108	6.802	6.515	6.247	5.995	6.759	5.537	5.328	5.132	4.946	4.772	4.607	4.451	4.303	4.163	4.031
	9.471	8.963	8.530	8.111	7.722	7.360	7.024	6.710	6.418	6.145	5.889	5.650	5.426	5.216	5.019	4.833	4.669	4.494	4.339	4.192
	10.368	9.787	9.253	8.760	8.306	7.887	7.499	7.139	6.805	6.496	6.207	5.938	5.687	5.453	5.234	5.029	4.836	4.656	4.486	4.327
	11.255	10.575	9.954	9.385	9.863	8.384	7.943	7.536	7.161	6.914	6.492	6.194	5.918	5.660	5.421	5.197	4.988	4.793	4.611	4.439
	12.134	11.348	10.635	9.986	9.384	8.853	8.358	7.904	7.487	7.103	6.750	6.424	6.122	5.842	5.583	5.342	5.118	4.910	4.715	4.533
	13.004	12.106	11.296	10.563	9.800	9.295	8.745	8.244	7.786	7.387	6.982	6.628	6.302	6.002	5.724	5.468	5.229	5.008	4.802	4.611
	13.865	12.849	11.938	11.118	10.380	9.712	9.108	8.559	8.061	7.606	7.191	6.811	6.462	6.142	5.947	5.575	5.324	5.092	4.876	4.675
	14.718	13.578	12.561	11.652	10.838	10.106	9.447	8.851	8.313	7.824	7.379	6.974	6.604	6.265	5.964	5.668	5.405	5.162	4.938	4.730
	15.582	14.292	13.166	12.166	11.274	10.477	9.763	9.122	8.544	8.022	7.549	7.120	6.729	6.373	6.047	5.749	5.475	5.222	4.990	4.775
	16.396	14.992	13.754	12.659	11.690	10.828	10.059	9.372	8.756	8.201	7.702	7.250	6.840	6.467	6.128	5.818	5.534	5.273	5.033	4.812
	17.226	15.678	14.324	13.134	12.085	11.158	10.336	9.604	8.950	8.366	7.839	7.366	6.938	6.550	6.196	5.877	5.584	5.316	5.070	4.843
	18.046	16.351	14.877	13.590	12.462	11.470	10.594	9.818	9.129	8.514	7.963	7.489	7.025	6.623	6.259	5.929	5.628	5.363	5.101	4.870

Продовження додатку

Present Value of an Annuity of $1 per period for n Periods

Теперішня вартість анюїтету1 дол. на кінець n-го періоду

 

Періоди	1%	2%	3%	4%	5%	6%	7%	8%	9%	10%	11%	12%	13%	14%	15%	16%	17%	18%	19%	20%
	18.857	17.011	15.415	14.029	12.821	11.764	10.836	10.017	9.292	8.649	8.075	7.562	7.102	6.687	6.312	5.973	5.665	5.384	5.127	4.891
	19.660	17.658	15.937	14.451	13.163	12.042	11.061	10.201	9.442	8.772	8.176	7.645	7.170	6.743	6.359	6.011	5.696	5.410	5.149	4.909
	20.456	18.292	16.444	14.857	13.499	12.303	11.272	10.371	9.580	8.883	8.266	7.718	7.230	6.792	6.399	6.044	5.723	5.432	5.167	4.925
	21.243	18.914	16.936	15.247	13.799	12.550	11.469	10.529	9.707	8.965	8.348	7.784	7.283	6.835	6.434	6.073	5.746	5.451	5.182	4.937
	22.023	19.523	17.413	15.622	14.094	12.783	11.654	10.675	9.823	9.077	8.422	7.843	7.330	6.873	6.464	6.097	5.766	5.467	5.195	4.948
	22.795	20.121	17.877	15.963	14.375	13.003	11.826	10.810	9.929	9.161	8.488	7.896	7.372	6.906	6.491	6.118	5.783	5.480	5.206	4.956
	23.560	20.707	18.327	16.330	14.643	13.211	11.987	10.935	10.027	9.237	8.546	7.943	7.409	6.935	6.541	6.136	5.796	5.492	5.215	4.964
	24.316	21.281	18.764	16.663	14.996	13.406	12.137	11.051	10.116	9.307	8.602	7.984	7.441	6.961	6.534	6.152	5.810	5.502	5.223	4.970
	25.066	21.844	19.188	16.984	15.141	13.591	12.278	11.158	10.198	9.370	8.650	8.022	7.470	6.983	6.551	6.166	5.820	5.510	5.229	4.975
	25.806	22.396	19.800	17.292	15.372	13.765	12.409	11.258	10.274	9.427	8.694	8.055	7.496	7.003	6.566	6.177	5.829	5.517	5.236	4.979
	26.542	22.938	20.000	17.588	15.593	13.929	12.532	11.350	10.343	9.479	8.733	8.085	7.518	7.020	6.579	6.187	5.837	5.523	5.239	4.982
	27.270	23.468	20.389	17.874	15.803	14.084	12.647	11.435	10.406	9.526	8.769	8.112	7.538	7.035	6.591	6.196	5.844	5.528	5.243	4.965
	27.990	23.989	20.766	18.148	16.003	14.230	12.754	11.514	10.464	9.569	8.801	8.135	7.556	7.048	6.600	6.203	5.846	5.532	5.246	4.985
	28.703	24.499	21.132	18.411	16.193	14.368	12.854	11.587	10.518	9.609	8.829	8.157	7.572	7.060	6.609	6.210	5.854	5.536	5.249	4.990
	29.409	24.999	21.487	18.665	16.374	14.498	12.948	11.655	10.587	9.644	8.855	8.176	7.588	7.070	6.617	6.215	5.858	5.539	5.251	4.992
	30.108	25.489	21.832	18.908	16.547	14.621	13.035	11.717	10.612	9.677	8.879	8.192	7.598	7.079	6.623	6.220	5.882	5.541	5.253	4.993
	30.800	25.969	22.167	19.143	16.711	14.737	13.117	11.775	10.653	9.706	8.900	8.208	7.609	7.087	6.629	6.224	5.865	5.543	5.255	4.994
	31.485	26.441	22.492	19.368	16.968	14.846	13.193	11.829	10.691	9.733	8.919	8.221	7.618	7.094	6.634	6.228	5.867	5.545	5.256	4.995
	32.163	26.903	22.808	19.584	17.017	14.949	13.265	11.879	10.726	9.757	8.936	8.233	7.627	7.100	6.638	6.231	5.869	5.547	5.257	4.996
	32.835	27.355	23.115	19.793	17.169	15.046	13.332	11.925	10.757	9.779	8.961	8.244	7.634	7.106	6.642	6.233	5.871	5.548	5.258	4.997

Додаток

Future Value of an Annuity of $1 per period for n Periods

Майбутня вартість анюїтету1 дол. за n періодів

 

Періоди	1%	2%	3%	4%	5%	6%	7%	8%	9%	10%	11%	12%	13%	14%	15%	16%	17%	18%	19%	20%
	1.000	1.000	1.000	1.000	1.000	1.000	1.000	1.000	1.000	1.000	1.000	1.000	1.000	1.000	1.000	1.000	1.000	1.000	1.000	1.000
	2.010	2.020	2.030	2.040	2.050	2.060	2.070	2.080	2.090	2.100	2.110	2.120	2.130	2.140	2.150	2.160	2.170	2.180	2.190	2.200
	3.030	3.060	3.091	3.122	3.153	3.184	3.215	3.246	3.278	3.310	3.342	3.374	3.407	3.440	3.473	3.506	3.539	3.572	3.606	3.640
	4.060	4.122	4.184	4.246	4.310	4.375	4.440	4.506	4.573	4.641	4.710	4.779	4.850	4.921	4.993	5.066	5.141	5.215	5.291	5.368
	5.101	5.204	5.309	5.416	5.526	5.637	5.751	5.867	5.985	6.105	6.228	6.353	6.480	6.610	6.742	6.877	7.014	7.154	7.297	7.442
	6.152	6.308	6.468	6.633	6.802	6.975	7.153	7.336	7.523	7.716	7.913	8.115	8.323	8.536	8.754	8.977	9.207	9.442	9.683	9.930
	7.214	7.434	7.662	7.898	8.142	8.394	8.654	8.923	9.200	9.487	9.783	10.089	10.405	10.730	11.067	11.414	11.772	12.142	12.523	12.916
	8.286	8.583	8.892	9.241	9.549	9.897	10.260	10.637	11.028	11.436	11.859	12.300	12.757	13.233	13.727	14.420	14.773	15.327	15.902	16.499
	9.369	9.755	10.159	10.583	11.207	11.491	11.978	12.488	13.021	13.579	14.164	14.776	15.416	16.085	16.786	17.519	18.285	19.086	19.923	20.799
	10.462	10.950	11.464	12.006	12.578	13.181	13.816	14.487	15.193	15.937	16.722	17.549	18.420	19.337	20.304	21.321	22.393	23.521	24.709	25.959
	11.567	12.169	12.808	13.486	14.207	14.972	15.784	16.645	17.560	18.531	19.561	20.655	21.814	23.045	24.349	25.733	27.200	28.755	30.404	32.150
	12.683	13.412	14.192	15.026	15.917	16.870	17.888	18.977	20.141	21.384	22.713	24.133	25.650	27.271	29.002	30.850	32.824	34.931	37.180	39.581
	13.809	14.680	15.618	16.627	17.713	18.882	20.141	21.495	22.953	24.523	26.212	28.029	29.985	32.089	34.352	36.786	39.404	42.219	45.244	48.497
	14.947	15.974	17.086	18.292	19.599	21.015	22.550	24.215	26.019	27.975	30.095	32.393	34.883	37.581	40.505	43.672	47.103	50.818	54.841	59.196
	16.097	17.293	18.599	20.024	21.579	23.276	25.129	27.152	29.361	31.772	34.405	37.280	40.417	43.842	47.580	51.660	56.110	60.965	66.261	72.035
	17.258	18.639	20.157	21.825	23.657	25.673	27.888	30.324	33.003	35.950	39.190	42.753	46.672	50.980	55.717	60.925	66.649	72.939	79.850	87.442
	18.430	20.012	21.762	23.698	25.840	28.213	30.840	33.750	36.974	40.545	44.501	48.884	53.739	59.118	65.075	71.673	78.979	87.068	96.022	105.931
	19.615	21.412	23.414	25.645	28.132	30.906	33.999	37.450	41.301	45.599	50.396	55.750	61.725	68.394	75.836	84.141	93.406	103.740	115.266	128.117
	20.811	22.841	25.117	27.671	30.539	33.760	37.379	41.446	46.018	51.159	56.939	63.440	70.749	78.969	88.212	98.603	110.285	123.414	138.166	154.740
	22.019	24.297	26.870	29.778	33.066	36.786	40.995	45.762	51.160	57.275	64.203	72.052	80.947	91.025	102.444	115.380	130.033	146.628	165.418	186.688

 

Продовження додатку

Future Value of an Annuity of $1 per period for n Periods

Майбутня вартість анюїтету1 дол. за n періодів

Періоди	1%	2%	3%	4%	5%	6%	7%	8%	9%	10%	11%	12%	13%	14%	15%	16%	17%	18%	19%	20%
	23.239	25.783	28.676	31.969	35.719	39.993	44.865	50.423	56.765	64.002	72.265	81.699	92.470	104.768	118.810	134.841	153.139	174.021	197.847	225.026
	24.472	27.299	30.537	34.248	38.505	43.392	49.006	55.457	62.873	71.403	81.214	92.503	105.491	120.436	137.632	157.415	180.172	206.345	236.438	271.031
	25.716	28.845	32.453	36.618	41.430	46.996	53.436	60.893	69.532	79.543	91.148	104.603	120.205	138.297	159.276	183.601	211.801	244.487	282.362	326.237
	26.973	30.422	34.426	39.083	44.502	50.816	58.177	66.765	76.790	88.497	102.174	118.155	136.831	158.659	184.168	213.978	248.808	289.494	337.010	392.484
	28.243	32.030	36.459	41.646	47.727	54.865	63.249	73.106	84.701	98.347	114.413	133.334	155.620	181.871	212.793	249.214	292.105	342.063	402.042	471.981
	29.526	33.671	38.553	44.312	51.113	59.156	68.676	79.954	93.324	109.182	127.999	150.334	176.850	208.333	245.712	290.088	342.763	405.272	479.431	567.377
	30.821	35.344	40.710	47.084	54.669	63.706	74.484	87.351	102.723	121.100	143.079	169.374	200.841	238.499	283.569	337.502	402.032	479.221	571.522	681.853
	32.129	37.051	42.931	49.968	58.403	68.528	80.698	95.339	112.968	134.210	159.817	190.699	227.950	272.889	327.104	392.503	471.378	566.481	681.112	819.223
	33.450	38.792	45.219	52.966	62.323	73.640	87.347	103.966	124.135	148.631	178.397	214.583	258.583	312.094	377.170	456.303	552.512	669.447	811.523	984.068
	34.785	40.568	47.575	56.085	66.439	79.058	94.461	113.283	136.308	164.494	199.021	241.333	293.199	356.787	434.745	530.312	647.439	790.948	966.712	1181.882
	36.133	42.379	50.003	59.328	70.761	84.802	102.073	123.346	149.575	181.943	221.913	271.293	332.315	407.737	500.957	616.162	758.504	934.319	1151.387	1419.258
	37.494	44.227	52.503	62.701	75.299	90.890	110.218	134.214	164.037	201.138	247.324	304.848	376.516	465.820	577.100	715.747	888.449	1103.496	1371.15	1704.109
	38.869	46.112	55.078	66.210	80.064	97.343	118.933	145.951	179.800	222.252	275.529	342.429	426.463	532.035	664.666	831.267	1040.486	1303.125	1632.670	2045.931
	40.258	48.034	57.730	69.858	85.067	104.184	128.259	158.627	196.982	245.477	306.837	384.521	482.903	607.520	765.365	965.270	1218.368	1538.688	1943.877	2456.118
	41.660	49.994	60.462	73.652	90.320	111.435	138.237	172.317	215.711	271.024	341.590	431.663	546.681	693.573	881.170	1120.713	1426.491	1816.652	2314.214	2948.341
	43.077	51.994	63.276	77.598	95.836	119.121	148.913	187.102	236.125	299.127	380.164	484.463	618.749	791.673	1014.346	1301.027	1669.994	2144.649	2754.914	3539.009
	44.508	54.034	66.174	81.702	101.628	127.268	160.337	203.070	258.376	330.039	422.982	543.599	700.187	903.507	1167.498	1510.191	1954.894	2531.686	3279.348	4247.811
	45.953	56.115	69.159	85.970	107.710	135.904	172.561	220.316	282.630	364.043	470.511	609.831	792.211	1030.998	1343.622	1752.822	2288.225	2988.389	3903.424	5098.373
	47.412	58.237	72.234	90.409	114.095	145.058	185.640	238.941	309.066	401.448	523.267	684.010	896.198	1176.338	1546.165	2034.273	2678.224	3527.299	4646.075	6119.048
	48.886	60.402	75.401	95.026	120.800	154.762	199.635	259.057	337.882	442.593	581.826	767.091	1013.704	1342.025	1779.090	2360.757	3134.522	4163.213	5529.829	7343.858