(

1~3)

( 4)

( 5)

( 6)

( 7)

HN

82/12/24

13

15

112

10,088

1. ==92/4/24( 9 4 9.3333 )
2.

52,273

43,778

=52,273/13=4,021=0
()=43,778/13=3367.5385
3.
=4,021()+0()-3367.5385()-Min(100, 4021*(1-(0.8+0.2*9.3333/10))
=653.4615-53.6133
=599.8482
4.
4.1. 90%( 7.5%) 1
9.3333 10
CDMN

Ci

Di

10

1,205.2343

4,787,791.8648

11

1,159.5055

4,452,597.3814

12

1,150.2064

4,140,832.4318

13

1,169.9312

3,850,827.7469

98

55.2641

171.4433

99

37.0889

106.1806

CEXTDEXT
=8
CEXT=1,205.2343*8/12=803.4895
DEXT=(4,787,791.8648*8+4,452,597.3814*4)/12=4,676,060.3703
4.2.

DBi() ()

DBi()

C/DEXT

1 +10,088*10/13

14,392.4615

803.4895/

2.47306297

10

10

=17,760
11

11

1 +10,088*11/13

4,676,060.3703
15,168.4615

=18,536
12

12

1 +10,088*12/13

13

1 +10,088*13/13

3.76126778

4,676,060.3703
15,944.4615

=19,312
13

1,159.5055/

1,150.2064/

3.92198149

4,676,060.3703
16,720.4615

=20,088

1,169.9312/

4.18339101

4,676,060.3703

98

98

20,000

16,632.4615

55.2641/

0.19657087

4,676,060.3703
99

99

20,000

16,632.4615

()
327.1060

1 +(=10,088)2

(=599.8482)>(=327.1060)
( 99 )180/12/23
=599.8482-327.1060=272.7422
5.
=D99*16,632.4615/4,676,060.3703=0.3777
>
=16,632.4615*(=13)=216,222
=272.7422-0.3777=272.3645
0.3777*13=4.9101
6.
7.
7.1.

AnnuBi ()

Di/DEXT

10

10

11

11

12

12

13

13

1,000

3,850,827.7469/4,676,060.3703

823.5197

14

14

15

15

16

16

1,000

3096194.3211/4,676,060.3703

662.1374

17

17

18

18

19

19

2,000

2487526.9949/4,676,060.3703

1,063.9414

98

98

99

99

0
6783.6834

7.2.
7.2.1.
(=272.3645)<(=6783.6834)
(272.3645/6783.6834)*100%=4.01%
7.2.2. ()
(=272.3645)< 13 (=823.5197)
=13-1=12
=Round((272.3645/823.5197)*1,000)*=4,303
=0
8.


1. ()
2. (
)

3. ()(
)
0
4.
4.3. () CDMN
CEXT()DEXT (
)

C EXT = C1=( age + year 1)

D EXT =

12

D1 + D2 (12 )
12

4.4.

DBi[ DBi]*()

C EXT
DEXT
C
Ad 2 = DB2 2
DEXT

C
Ad i = DBi i
DEXT

Ad1 = DB1

30.4
Ad1

4.5. If < Ad1 =

Elseif
<

k 1

Ad i

i =1
Ad i = k 1
365
Ad k

i =1

End

Else Ad i =
i =1

End

= Ad i
i =1

5.

DBEnd[ DBEnd]*()

If

< DBEnd

DEnd
=
DEnd
DEXT
DEXT

Else DBEnd

DEnd
= DBEnd
DEXT

= DBEnd

DEnd
DEXT

6.
If

MBi 1 DBi()

< MBt ( =age+Term1)

Else MBt

Dt
=
DEXT

Dt
DEXT

Dt
= MBt
DEXT

= MBt

Dt
DEXT

7.
7.3.

AnnuBi AnnuBi

D1
DEXT
D
As 2 = AnnuB2 2
DEXT

D
Asi = AnnuBi i
DEXT

As1 = AnnuB1

7.4.
7.2.3.
End

If

< Asi =
i =1

End

As

100%

i =1

End

Else Asi = 100%

i =1

End

As

i =1

7.2.4.
If <

As

= k 1

i =1

= AnnuBi
End

k 1

As )
i

i =1

As k

Else Asi =
i =1

End

= Asi
i =1

8.
End

= Asi
i =1