Diskontierungsfaktor für IAS 19

Die nachfolgende Grafik zeigt die Entwicklung der durch die Libera ermittelten Diskontierungsfaktoren der letzten zwölf Monate auf der Basis eines repräsentativen Cash-Flows für die Durationen von 10, 15 und 20 Jahren.

Bestimmen Sie selbst den passenden Diskontierungsfaktor per 30. November 2024 für die gewünschte Duration!

Gewünschte Duration in Jahren

Passender Diskontierungsfaktor (linear interpoliert):

0	0.018%
0.1	0.093%
0.2	0.169%
0.3	0.244%
0.4	0.319%
0.5	0.394%
0.6	0.469%
0.7	0.545%
0.8	0.620%
0.9	0.695%
1	0.770%
1.1	0.764%
1.2	0.757%
1.3	0.750%
1.4	0.743%
1.5	0.737%
1.6	0.730%
1.7	0.723%
1.8	0.717%
1.9	0.710%
2	0.703%
2.1	0.705%
2.2	0.706%
2.3	0.708%
2.4	0.709%
2.5	0.711%
2.6	0.713%
2.7	0.714%
2.8	0.716%
2.9	0.717%
3	0.719%
3.1	0.723%
3.2	0.726%
3.3	0.730%
3.4	0.734%
3.5	0.738%
3.6	0.741%
3.7	0.745%
3.8	0.749%
3.9	0.753%
4	0.756%
4.1	0.760%
4.2	0.764%
4.3	0.768%
4.4	0.772%
4.5	0.775%
4.6	0.779%
4.7	0.783%
4.8	0.787%
4.9	0.791%
5	0.794%
5.1	0.798%
5.2	0.801%
5.3	0.804%
5.4	0.808%
5.5	0.811%
5.6	0.814%
5.7	0.817%
5.8	0.821%
5.9	0.824%
6	0.827%
6.1	0.830%
6.2	0.833%
6.3	0.835%
6.4	0.838%
6.5	0.841%
6.6	0.843%
6.7	0.846%
6.8	0.849%
6.9	0.851%
7	0.854%
7.1	0.856%
7.2	0.858%
7.3	0.861%
7.4	0.863%
7.5	0.865%
7.6	0.867%
7.7	0.869%
7.8	0.871%
7.9	0.874%
8	0.876%
8.1	0.877%
8.2	0.879%
8.3	0.881%
8.4	0.883%
8.5	0.884%
8.6	0.886%
8.7	0.888%
8.8	0.890%
8.9	0.891%
9	0.893%
9.1	0.895%
9.2	0.896%
9.3	0.897%
9.4	0.899%
9.5	0.900%
9.6	0.902%
9.7	0.903%
9.8	0.905%
9.9	0.906%
10	0.907%
10.1	0.908%
10.2	0.910%
10.3	0.911%
10.4	0.912%
10.5	0.913%
10.6	0.914%
10.7	0.915%
10.8	0.916%
10.9	0.917%
11	0.918%
11.1	0.919%
11.2	0.919%
11.3	0.920%
11.4	0.921%
11.5	0.922%
11.6	0.923%
11.7	0.924%
11.8	0.925%
11.9	0.925%
12	0.926%
12.1	0.927%
12.2	0.928%
12.3	0.928%
12.4	0.929%
12.5	0.930%
12.6	0.930%
12.7	0.931%
12.8	0.932%
12.9	0.932%
13	0.933%
13.1	0.934%
13.2	0.934%
13.3	0.935%
13.4	0.936%
13.5	0.936%
13.6	0.937%
13.7	0.937%
13.8	0.938%
13.9	0.938%
14	0.939%
14.1	0.939%
14.2	0.940%
14.3	0.940%
14.4	0.941%
14.5	0.941%
14.6	0.942%
14.7	0.942%
14.8	0.943%
14.9	0.943%
15	0.944%
15.1	0.944%
15.2	0.945%
15.3	0.945%
15.4	0.945%
15.5	0.946%
15.6	0.946%
15.7	0.947%
15.8	0.947%
15.9	0.947%
16	0.948%
16.1	0.948%
16.2	0.949%
16.3	0.949%
16.4	0.949%
16.5	0.950%
16.6	0.950%
16.7	0.950%
16.8	0.951%
16.9	0.951%
17	0.951%
17.1	0.952%
17.2	0.952%
17.3	0.952%
17.4	0.952%
17.5	0.953%
17.6	0.953%
17.7	0.953%
17.8	0.954%
17.9	0.954%
18	0.954%
18.1	0.954%
18.2	0.955%
18.3	0.955%
18.4	0.955%
18.5	0.955%
18.6	0.956%
18.7	0.956%
18.8	0.956%
18.9	0.956%
19	0.957%
19.1	0.957%
19.2	0.957%
19.3	0.957%
19.4	0.957%
19.5	0.958%
19.6	0.958%
19.7	0.958%
19.8	0.958%
19.9	0.958%
20	0.959%
20.1	0.959%
20.2	0.959%
20.3	0.959%
20.4	0.960%
20.5	0.960%
20.6	0.960%
20.7	0.961%
20.8	0.961%
20.9	0.961%
21	0.962%
21.1	0.962%
21.2	0.962%
21.3	0.963%
21.4	0.963%
21.5	0.963%
21.6	0.963%
21.7	0.964%
21.8	0.964%
21.9	0.964%
22	0.964%
22.1	0.965%
22.2	0.965%
22.3	0.965%
22.4	0.966%
22.5	0.966%
22.6	0.966%
22.7	0.966%
22.8	0.967%
22.9	0.967%
23	0.967%
23.1	0.967%
23.2	0.968%
23.3	0.968%
23.4	0.968%
23.5	0.968%
23.6	0.968%
23.7	0.969%
23.8	0.969%
23.9	0.969%
24	0.969%
24.1	0.970%
24.2	0.970%
24.3	0.970%
24.4	0.970%
24.5	0.971%
24.6	0.971%
24.7	0.971%
24.8	0.971%
24.9	0.971%
25	0.972%
25.1	0.972%
25.2	0.972%
25.3	0.972%
25.4	0.972%
25.5	0.973%
25.6	0.973%
25.7	0.973%
25.8	0.973%
25.9	0.973%
26	0.974%
26.1	0.974%
26.2	0.974%
26.3	0.974%
26.4	0.974%
26.5	0.975%
26.6	0.975%
26.7	0.975%
26.8	0.975%
26.9	0.975%
27	0.975%
27.1	0.976%
27.2	0.976%
27.3	0.976%
27.4	0.976%
27.5	0.976%
27.6	0.977%
27.7	0.977%
27.8	0.977%
27.9	0.977%
28	0.977%
28.1	0.977%
28.2	0.978%
28.3	0.978%
28.4	0.978%
28.5	0.978%
28.6	0.978%
28.7	0.978%
28.8	0.979%
28.9	0.979%
29	0.979%
29.1	0.979%
29.2	0.979%
29.3	0.979%
29.4	0.979%
29.5	0.980%
29.6	0.980%
29.7	0.980%
29.8	0.980%
29.9	0.980%
30	0.980%
30.1	0.980%
30.2	0.981%
30.3	0.981%
30.4	0.981%
30.5	0.981%
30.6	0.981%
30.7	0.981%
30.8	0.981%
30.9	0.982%
31	0.982%
31.1	0.982%
31.2	0.982%
31.3	0.982%
31.4	0.982%
31.5	0.982%
31.6	0.983%
31.7	0.983%
31.8	0.983%
31.9	0.983%
32	0.983%
32.1	0.983%
32.2	0.983%
32.3	0.983%
32.4	0.984%
32.5	0.984%
32.6	0.984%
32.7	0.984%
32.8	0.984%
32.9	0.984%
33	0.984%
33.1	0.984%
33.2	0.985%
33.3	0.985%
33.4	0.985%
33.5	0.985%
33.6	0.985%
33.7	0.985%
33.8	0.985%
33.9	0.985%
34	0.985%
34.1	0.986%
34.2	0.986%
34.3	0.986%
34.4	0.986%
34.5	0.986%
34.6	0.986%
34.7	0.986%
34.8	0.986%
34.9	0.986%
35	0.987%
35.1	0.987%
35.2	0.987%
35.3	0.987%
35.4	0.987%
35.5	0.987%
35.6	0.987%
35.7	0.987%
35.8	0.987%
35.9	0.987%
36	0.988%
36.1	0.988%
36.2	0.988%
36.3	0.988%
36.4	0.988%
36.5	0.988%
36.6	0.988%
36.7	0.988%
36.8	0.988%
36.9	0.988%
37	0.989%
37.1	0.989%
37.2	0.989%
37.3	0.989%
37.4	0.989%
37.5	0.989%
37.6	0.989%
37.7	0.989%
37.8	0.989%
37.9	0.989%
38	0.990%
38.1	0.990%
38.2	0.990%
38.3	0.990%
38.4	0.990%
38.5	0.990%
38.6	0.990%
38.7	0.990%
38.8	0.990%
38.9	0.990%
39	0.990%
39.1	0.990%
39.2	0.991%
39.3	0.991%
39.4	0.991%
39.5	0.991%
39.6	0.991%
39.7	0.991%
39.8	0.991%
39.9	0.991%
40	0.991%
40.1	0.991%
40.2	0.991%
40.3	0.991%
40.4	0.992%
40.5	0.992%
40.6	0.992%
40.7	0.992%
40.8	0.992%
40.9	0.992%
41	0.992%
41.1	0.992%
41.2	0.992%
41.3	0.992%
41.4	0.992%
41.5	0.992%
41.6	0.992%
41.7	0.993%
41.8	0.993%
41.9	0.993%
42	0.993%
42.1	0.993%
42.2	0.993%
42.3	0.993%
42.4	0.993%
42.5	0.993%
42.6	0.993%
42.7	0.993%
42.8	0.993%
42.9	0.993%
43	0.994%
43.1	0.994%
43.2	0.994%
43.3	0.994%
43.4	0.994%
43.5	0.994%
43.6	0.994%
43.7	0.994%
43.8	0.994%
43.9	0.994%
44	0.994%
44.1	0.994%
44.2	0.994%
44.3	0.994%
44.4	0.994%
44.5	0.995%
44.6	0.995%
44.7	0.995%
44.8	0.995%
44.9	0.995%
45	0.995%
45.1	0.995%
45.2	0.995%
45.3	0.995%
45.4	0.995%
45.5	0.995%
45.6	0.995%
45.7	0.995%
45.8	0.995%
45.9	0.995%
46	0.995%
46.1	0.996%
46.2	0.996%
46.3	0.996%
46.4	0.996%
46.5	0.996%
46.6	0.996%
46.7	0.996%
46.8	0.996%
46.9	0.996%
47	0.996%
47.1	0.996%
47.2	0.996%
47.3	0.996%
47.4	0.996%
47.5	0.996%
47.6	0.996%
47.7	0.996%
47.8	0.997%
47.9	0.997%
48	0.997%
48.1	0.997%
48.2	0.997%
48.3	0.997%
48.4	0.997%
48.5	0.997%
48.6	0.997%
48.7	0.997%
48.8	0.997%
48.9	0.997%
49	0.997%
49.1	0.997%
49.2	0.997%
49.3	0.997%
49.4	0.997%
49.5	0.997%
49.6	0.998%
49.7	0.998%
49.8	0.998%
49.9	0.998%
50	0.998%
50.1	0.998%
50.2	0.998%
50.3	0.998%
50.4	0.998%
50.5	0.998%
50.6	0.998%
50.7	0.998%
50.8	0.998%
50.9	0.998%
51	0.998%
51.1	0.998%
51.2	0.998%
51.3	0.998%
51.4	0.998%
51.5	0.999%
51.6	0.999%
51.7	0.999%
51.8	0.999%
51.9	0.999%
52	0.999%
52.1	0.999%
52.2	0.999%
52.3	0.999%
52.4	0.999%
52.5	0.999%
52.6	0.999%
52.7	0.999%
52.8	0.999%
52.9	0.999%
53	0.999%
53.1	0.999%
53.2	0.999%
53.3	0.999%
53.4	0.999%
53.5	0.999%
53.6	1.000%
53.7	1.000%
53.8	1.000%
53.9	1.000%
54	1.000%
54.1	1.000%
54.2	1.000%
54.3	1.000%
54.4	1.000%
54.5	1.000%
54.6	1.000%
54.7	1.000%
54.8	1.000%
54.9	1.000%
55	1.000%
55.1	1.000%
55.2	1.000%
55.3	1.000%
55.4	1.000%
55.5	1.000%
55.6	1.000%
55.7	1.000%
55.8	1.000%
55.9	1.001%
56	1.001%
56.1	1.001%
56.2	1.001%
56.3	1.001%
56.4	1.001%
56.5	1.001%
56.6	1.001%
56.7	1.001%
56.8	1.001%
56.9	1.001%
57	1.001%
57.1	1.001%
57.2	1.001%
57.3	1.001%
57.4	1.001%
57.5	1.001%
57.6	1.001%
57.7	1.001%
57.8	1.001%
57.9	1.001%
58	1.001%
58.1	1.001%
58.2	1.001%
58.3	1.001%
58.4	1.002%
58.5	1.002%
58.6	1.002%
58.7	1.002%
58.8	1.002%
58.9	1.002%
59	1.002%
59.1	1.002%
59.2	1.002%
59.3	1.002%
59.4	1.002%
59.5	1.002%
59.6	1.002%
59.7	1.002%
59.8	1.002%
59.9	1.002%
60	1.002%
60.1	1.002%
60.2	1.002%
60.3	1.002%
60.4	1.002%
60.5	1.002%
60.6	1.002%
60.7	1.002%
60.8	1.002%
60.9	1.002%
61	1.002%
61.1	1.003%
61.2	1.003%
61.3	1.003%
61.4	1.003%
61.5	1.003%
61.6	1.003%
61.7	1.003%
61.8	1.003%
61.9	1.003%
62	1.003%
62.1	1.003%
62.2	1.003%
62.3	1.003%
62.4	1.003%
62.5	1.003%
62.6	1.003%
62.7	1.003%
62.8	1.003%
62.9	1.003%
63	1.003%
63.1	1.003%
63.2	1.003%
63.3	1.003%
63.4	1.003%
63.5	1.003%
63.6	1.003%
63.7	1.003%
63.8	1.003%
63.9	1.003%
64	1.003%
64.1	1.004%
64.2	1.004%
64.3	1.004%
64.4	1.004%
64.5	1.004%
64.6	1.004%
64.7	1.004%
64.8	1.004%
64.9	1.004%
65	1.004%
65.1	1.004%
65.2	1.004%
65.3	1.004%
65.4	1.004%
65.5	1.004%
65.6	1.004%
65.7	1.004%
65.8	1.004%
65.9	1.004%
66	1.004%
66.1	1.004%
66.2	1.004%
66.3	1.004%
66.4	1.004%
66.5	1.004%
66.6	1.004%
66.7	1.004%
66.8	1.004%
66.9	1.004%
67	1.004%
67.1	1.004%
67.2	1.004%
67.3	1.004%
67.4	1.005%
67.5	1.005%
67.6	1.005%
67.7	1.005%
67.8	1.005%
67.9	1.005%
68	1.005%
68.1	1.005%
68.2	1.005%
68.3	1.005%
68.4	1.005%
68.5	1.005%
68.6	1.005%
68.7	1.005%
68.8	1.005%
68.9	1.005%
69	1.005%
69.1	1.005%
69.2	1.005%
69.3	1.005%
69.4	1.005%
69.5	1.005%
69.6	1.005%
69.7	1.005%
69.8	1.005%
69.9	1.005%
70	1.005%
70.1	1.005%
70.2	1.005%
70.3	1.005%
70.4	1.005%
70.5	1.005%
70.6	1.005%
70.7	1.005%
70.8	1.005%
70.9	1.005%
71	1.005%
71.1	1.006%
71.2	1.006%
71.3	1.006%
71.4	1.006%
71.5	1.006%
71.6	1.006%
71.7	1.006%
71.8	1.006%
71.9	1.006%
72	1.006%
72.1	1.006%
72.2	1.006%
72.3	1.006%
72.4	1.006%
72.5	1.006%
72.6	1.006%
72.7	1.006%
72.8	1.006%
72.9	1.006%
73	1.006%
73.1	1.006%
73.2	1.006%
73.3	1.006%
73.4	1.006%
73.5	1.006%
73.6	1.006%
73.7	1.006%
73.8	1.006%
73.9	1.006%
74	1.006%
74.1	1.006%
74.2	1.006%
74.3	1.006%
74.4	1.006%
74.5	1.006%
74.6	1.006%
74.7	1.006%
74.8	1.006%
74.9	1.006%
75	1.006%
75.1	1.006%
75.2	1.007%
75.3	1.007%
75.4	1.007%
75.5	1.007%
75.6	1.007%
75.7	1.007%
75.8	1.007%
75.9	1.007%
76	1.007%
76.1	1.007%
76.2	1.007%
76.3	1.007%
76.4	1.007%
76.5	1.007%
76.6	1.007%
76.7	1.007%
76.8	1.007%
76.9	1.007%
77	1.007%
77.1	1.007%
77.2	1.007%
77.3	1.007%
77.4	1.007%
77.5	1.007%
77.6	1.007%
77.7	1.007%
77.8	1.007%
77.9	1.007%
78	1.007%
78.1	1.007%
78.2	1.007%
78.3	1.007%
78.4	1.007%
78.5	1.007%
78.6	1.007%
78.7	1.007%
78.8	1.007%
78.9	1.007%
79	1.007%
79.1	1.007%
79.2	1.007%
79.3	1.007%
79.4	1.007%
79.5	1.007%
79.6	1.007%
79.7	1.007%
79.8	1.008%
79.9	1.008%
80	1.008%
80.1	1.008%
80.2	1.008%
80.3	1.008%
80.4	1.008%
80.5	1.008%
80.6	1.008%
80.7	1.008%
80.8	1.008%
80.9	1.008%
81	1.008%
81.1	1.008%
81.2	1.008%
81.3	1.008%
81.4	1.008%
81.5	1.008%
81.6	1.008%
81.7	1.008%
81.8	1.008%
81.9	1.008%
82	1.008%
82.1	1.008%
82.2	1.008%
82.3	1.008%
82.4	1.008%
82.5	1.008%
82.6	1.008%
82.7	1.008%
82.8	1.008%
82.9	1.008%
83	1.008%
83.1	1.008%
83.2	1.008%
83.3	1.008%
83.4	1.008%
83.5	1.008%
83.6	1.008%
83.7	1.008%
83.8	1.008%
83.9	1.008%
84	1.008%
84.1	1.008%
84.2	1.008%
84.3	1.008%
84.4	1.008%
84.5	1.008%
84.6	1.008%
84.7	1.008%
84.8	1.008%
84.9	1.009%
85	1.009%
85.1	1.009%
85.2	1.009%
85.3	1.009%
85.4	1.009%
85.5	1.009%
85.6	1.009%
85.7	1.009%
85.8	1.009%
85.9	1.009%
86	1.009%
86.1	1.009%
86.2	1.009%
86.3	1.009%
86.4	1.009%
86.5	1.009%
86.6	1.009%
86.7	1.009%
86.8	1.009%
86.9	1.009%
87	1.009%
87.1	1.009%
87.2	1.009%
87.3	1.009%
87.4	1.009%
87.5	1.009%
87.6	1.009%
87.7	1.009%
87.8	1.009%
87.9	1.009%
88	1.009%
88.1	1.009%
88.2	1.009%
88.3	1.009%
88.4	1.009%
88.5	1.009%
88.6	1.009%
88.7	1.009%
88.8	1.009%
88.9	1.009%
89	1.009%
89.1	1.009%
89.2	1.009%
89.3	1.009%
89.4	1.009%
89.5	1.009%
89.6	1.009%
89.7	1.009%
89.8	1.009%
89.9	1.009%
90	1.009%
90.1	1.009%
90.2	1.009%
90.3	1.009%
90.4	1.009%
90.5	1.009%
90.6	1.009%
90.7	1.009%
90.8	1.009%
90.9	1.009%
91	1.009%
91.1	1.009%
91.2	1.009%
91.3	1.009%
91.4	1.009%
91.5	1.009%
91.6	1.009%
91.7	1.009%
91.8	1.009%
91.9	1.009%
92	1.009%
92.1	1.009%
92.2	1.009%
92.3	1.009%
92.4	1.009%
92.5	1.009%
92.6	1.009%
92.7	1.009%
92.8	1.009%
92.9	1.009%
93	1.009%
93.1	1.009%
93.2	1.009%
93.3	1.009%
93.4	1.009%
93.5	1.009%
93.6	1.009%
93.7	1.009%
93.8	1.009%
93.9	1.009%
94	1.009%
94.1	1.009%
94.2	1.009%
94.3	1.009%
94.4	1.009%
94.5	1.009%
94.6	1.009%
94.7	1.009%
94.8	1.009%
94.9	1.009%
95	1.009%
95.1	1.009%
95.2	1.009%
95.3	1.009%
95.4	1.009%
95.5	1.009%
95.6	1.009%
95.7	1.009%
95.8	1.009%
95.9	1.009%
96	1.009%
96.1	1.009%
96.2	1.009%
96.3	1.009%
96.4	1.009%
96.5	1.009%
96.6	1.009%
96.7	1.009%
96.8	1.009%
96.9	1.009%
97	1.009%
97.1	1.009%
97.2	1.009%
97.3	1.009%
97.4	1.009%
97.5	1.009%
97.6	1.009%
97.7	1.009%
97.8	1.009%
97.9	1.009%
98	1.009%
98.1	1.009%
98.2	1.009%
98.3	1.009%
98.4	1.009%
98.5	1.009%
98.6	1.009%
98.7	1.009%
98.8	1.009%
98.9	1.009%
99	1.009%
99.1	1.009%
99.2	1.009%
99.3	1.009%
99.4	1.009%
99.5	1.009%
99.6	1.009%
99.7	1.009%
99.8	1.009%
99.9	1.009%
100	1.009%

Diskontierungsfaktor für IAS 19

Ihre Ansprechsperson

Kate Kristovic