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Finance

Effective Interest Rate

The effective interest rate shows the true annual total cost of a loan as a percentage, including all fees and charges.

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Detailed Explanation

The effective interest rate (APR - Annual Percentage Rate) is a legally defined metric that allows consumers to compare different loan offers. Unlike the nominal interest rate, the effective rate includes all additional costs associated with a loan.

The effective interest rate includes: - The nominal interest rate - Processing fees (where permitted) - Disbursement rate (for deductions from the loan amount) - Repayment calculation and timing - Interest calculation method

Not included in the effective interest rate: - Account management fees - Commitment fees - Residual debt insurance (unless mandatory) - Appraisal costs for mortgages - Early repayment penalties

Since 2010, the effective interest rate must be calculated uniformly according to the EU Consumer Credit Directive, enabling Europe-wide comparison.

Calculation Formula

Effective rate = ((Total loan costs / Net loan amount) / Term in years) × 100

Practical Example

A loan of 10,000 EUR with 5% nominal interest and 200 EUR processing fee has a higher effective rate than 5% because the fee is included. Over 3 years, the effective rate is approximately 5.6%.

Legal Basis

Section 6 Price Indication Regulation (PAngV), EU Directive 2008/48/EC

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