ࡱ>       y bjbj .({{|3 VVVVVjjj8., j TZ$X*(***<L<<       $(:% iV=W<@<==% VV**} RRR=( V*V* R= RR*ppUr~7FG  0 L8( Vk ==R=====% % R=== ============= : Important Financial Functions Used In Microsoft Excel 2010 FunctionDescription HYPERLINK "http://office.microsoft.com/client/helppreview14.aspx?AssetId=HP010342133&lcid=1033&NS=EXCEL&Version=14&tl=2&CTT=5&origin=HP010342519" ACCRINT functionReturns the accrued interest for a security that pays periodic interest HYPERLINK "http://office.microsoft.com/client/helppreview14.aspx?AssetId=HP010342134&lcid=1033&NS=EXCEL&Version=14&tl=2&CTT=5&origin=HP010342519" ACCRINTM functionReturns the accrued interest for a security that pays interest at maturity HYPERLINK "http://office.microsoft.com/client/helppreview14.aspx?AssetId=HP010342167&lcid=1033&NS=EXCEL&Version=14&tl=2&CTT=5&origin=HP010342519" AMORDEGRC functionReturns the depreciation for each accounting period by using a depreciation coefficient HYPERLINK "http://office.microsoft.com/client/helppreview14.aspx?AssetId=HP010342168&lcid=1033&NS=EXCEL&Version=14&tl=2&CTT=5&origin=HP010342519" AMORLINC functionReturns the depreciation for each accounting period HYPERLINK "http://office.microsoft.com/client/helppreview14.aspx?AssetId=HP010342348&lcid=1033&NS=EXCEL&Version=14&tl=2&CTT=5&origin=HP010342519" COUPDAYBS functionReturns the number of days from the beginning of the coupon period to the settlement date HYPERLINK "http://office.microsoft.com/client/helppreview14.aspx?AssetId=HP010342349&lcid=1033&NS=EXCEL&Version=14&tl=2&CTT=5&origin=HP010342519" COUPDAYS functionReturns the number of days in the coupon period that contains the settlement date HYPERLINK "http://office.microsoft.com/client/helppreview14.aspx?AssetId=HP010342350&lcid=1033&NS=EXCEL&Version=14&tl=2&CTT=5&origin=HP010342519" COUPDAYSNC functionReturns the number of days from the settlement date to the next coupon date HYPERLINK "http://office.microsoft.com/client/helppreview14.aspx?AssetId=HP010342351&lcid=1033&NS=EXCEL&Version=14&tl=2&CTT=5&origin=HP010342519" COUPNCD functionReturns the next coupon date after the settlement date HYPERLINK "http://office.microsoft.com/client/helppreview14.aspx?AssetId=HP010342352&lcid=1033&NS=EXCEL&Version=14&tl=2&CTT=5&origin=HP010342519" COUPNUM functionReturns the number of coupons payable between the settlement date and maturity date HYPERLINK "http://office.microsoft.com/client/helppreview14.aspx?AssetId=HP010342353&lcid=1033&NS=EXCEL&Version=14&tl=2&CTT=5&origin=HP010342519" COUPPCD functionReturns the previous coupon date before the settlement date HYPERLINK "http://office.microsoft.com/client/helppreview14.aspx?AssetId=HP010342392&lcid=1033&NS=EXCEL&Version=14&tl=2&CTT=5&origin=HP010342519" CUMIPMT functionReturns the cumulative interest paid between two periods HYPERLINK "http://office.microsoft.com/client/helppreview14.aspx?AssetId=HP010342393&lcid=1033&NS=EXCEL&Version=14&tl=2&CTT=5&origin=HP010342519" CUMPRINC functionReturns the cumulative principal paid on a loan between two periods HYPERLINK "http://office.microsoft.com/client/helppreview14.aspx?AssetId=HP010342408&lcid=1033&NS=EXCEL&Version=14&tl=2&CTT=5&origin=HP010342519" DB functionReturns the depreciation of an asset for a specified period by using the fixed-declining balance method HYPERLINK "http://office.microsoft.com/client/helppreview14.aspx?AssetId=HP010342411&lcid=1033&NS=EXCEL&Version=14&tl=2&CTT=5&origin=HP010342519" DDB functionReturns the depreciation of an asset for a specified period by using the double-declining balance method or some other method that you specify HYPERLINK "http://office.microsoft.com/client/helppreview14.aspx?AssetId=HP010342428&lcid=1033&NS=EXCEL&Version=14&tl=2&CTT=5&origin=HP010342519" DISC functionReturns the discount rate for a security HYPERLINK "http://office.microsoft.com/client/helppreview14.aspx?AssetId=HP010342454&lcid=1033&NS=EXCEL&Version=14&tl=2&CTT=5&origin=HP010342519" DOLLARDE functionConverts a dollar price, expressed as a fraction, into a dollar price, expressed as a decimal number HYPERLINK "http://office.microsoft.com/client/helppreview14.aspx?AssetId=HP010342455&lcid=1033&NS=EXCEL&Version=14&tl=2&CTT=5&origin=HP010342519" DOLLARFR functionConverts a dollar price, expressed as a decimal number, into a dollar price, expressed as a fraction HYPERLINK "http://office.microsoft.com/client/helppreview14.aspx?AssetId=HP010342461&lcid=1033&NS=EXCEL&Version=14&tl=2&CTT=5&origin=HP010342519" DURATION functionReturns the annual duration of a security with periodic interest payments HYPERLINK "http://office.microsoft.com/client/helppreview14.aspx?AssetId=HP010342472&lcid=1033&NS=EXCEL&Version=14&tl=2&CTT=5&origin=HP010342519" EFFECT functionReturns the effective annual interest rate HYPERLINK "http://office.microsoft.com/client/helppreview14.aspx?AssetId=HP010342545&lcid=1033&NS=EXCEL&Version=14&tl=2&CTT=5&origin=HP010342519" FV functionReturns the future value of an investment HYPERLINK "http://office.microsoft.com/client/helppreview14.aspx?AssetId=HP010342546&lcid=1033&NS=EXCEL&Version=14&tl=2&CTT=5&origin=HP010342519" FVSCHEDULE functionReturns the future value of an initial principal after applying a series of compound interest rates HYPERLINK "http://office.microsoft.com/client/helppreview14.aspx?AssetId=HP010342627&lcid=1033&NS=EXCEL&Version=14&tl=2&CTT=5&origin=HP010342519" INTRATE functionReturns the interest rate for a fully invested security HYPERLINK "http://office.microsoft.com/client/helppreview14.aspx?AssetId=HP010342630&lcid=1033&NS=EXCEL&Version=14&tl=2&CTT=5&origin=HP010342519" IPMT functionReturns the interest payment for an investment for a given period HYPERLINK "http://office.microsoft.com/client/helppreview14.aspx?AssetId=HP010342631&lcid=1033&NS=EXCEL&Version=14&tl=2&CTT=5&origin=HP010342519" IRR functionReturns the internal rate of return for a series of cash flows HYPERLINK "http://office.microsoft.com/client/helppreview14.aspx?AssetId=HP010342635&lcid=1033&NS=EXCEL&Version=14&tl=2&CTT=5&origin=HP010342519" ISPMT functionCalculates the interest paid during a specific period of an investment HYPERLINK "http://office.microsoft.com/client/helppreview14.aspx?AssetId=HP010342684&lcid=1033&NS=EXCEL&Version=14&tl=2&CTT=5&origin=HP010342519" MDURATION functionReturns the Macauley modified duration for a security with an assumed par value of $100 HYPERLINK "http://office.microsoft.com/client/helppreview14.aspx?AssetId=HP010342696&lcid=1033&NS=EXCEL&Version=14&tl=2&CTT=5&origin=HP010342519" MIRR functionReturns the internal rate of return where positive and negative cash flows are financed at different rates HYPERLINK "http://office.microsoft.com/client/helppreview14.aspx?AssetId=HP010342720&lcid=1033&NS=EXCEL&Version=14&tl=2&CTT=5&origin=HP010342519" NOMINAL functionReturns the annual nominal interest rate HYPERLINK "http://office.microsoft.com/client/helppreview14.aspx?AssetId=HP010342727&lcid=1033&NS=EXCEL&Version=14&tl=2&CTT=5&origin=HP010342519" NPER functionReturns the number of periods for an investment HYPERLINK "http://office.microsoft.com/client/helppreview14.aspx?AssetId=HP010342728&lcid=1033&NS=EXCEL&Version=14&tl=2&CTT=5&origin=HP010342519" NPV functionReturns the net present value of an investment based on a series of periodic cash flows and a discount rate HYPERLINK "http://office.microsoft.com/client/helppreview14.aspx?AssetId=HP010342734&lcid=1033&NS=EXCEL&Version=14&tl=2&CTT=5&origin=HP010342519" ODDFPRICE functionReturns the price per $100 face value of a security with an odd first period HYPERLINK "http://office.microsoft.com/client/helppreview14.aspx?AssetId=HP010342735&lcid=1033&NS=EXCEL&Version=14&tl=2&CTT=5&origin=HP010342519" ODDFYIELD functionReturns the yield of a security with an odd first period HYPERLINK "http://office.microsoft.com/client/helppreview14.aspx?AssetId=HP010342736&lcid=1033&NS=EXCEL&Version=14&tl=2&CTT=5&origin=HP010342519" ODDLPRICE functionReturns the price per $100 face value of a security with an odd last period HYPERLINK "http://office.microsoft.com/client/helppreview14.aspx?AssetId=HP010342737&lcid=1033&NS=EXCEL&Version=14&tl=2&CTT=5&origin=HP010342519" ODDLYIELD functionReturns the yield of a security with an odd last period HYPERLINK "http://office.microsoft.com/client/helppreview14.aspx?AssetId=HP010342769&lcid=1033&NS=EXCEL&Version=14&tl=2&CTT=5&origin=HP010342519" PMT functionReturns the periodic payment for an annuity HYPERLINK "http://office.microsoft.com/client/helppreview14.aspx?AssetId=HP010342774&lcid=1033&NS=EXCEL&Version=14&tl=2&CTT=5&origin=HP010342519" PPMT functionReturns the payment on the principal for an investment for a given period HYPERLINK "http://office.microsoft.com/client/helppreview14.aspx?AssetId=HP010342790&lcid=1033&NS=EXCEL&Version=14&tl=2&CTT=5&origin=HP010342519" PRICE functionReturns the price per $100 face value of a security that pays periodic interest HYPERLINK "http://office.microsoft.com/client/helppreview14.aspx?AssetId=HP010342791&lcid=1033&NS=EXCEL&Version=14&tl=2&CTT=5&origin=HP010342519" PRICEDISC functionReturns the price per $100 face value of a discounted security HYPERLINK "http://office.microsoft.com/client/helppreview14.aspx?AssetId=HP010342792&lcid=1033&NS=EXCEL&Version=14&tl=2&CTT=5&origin=HP010342519" PRICEMAT functionReturns the price per $100 face value of a security that pays interest at maturity HYPERLINK "http://office.microsoft.com/client/helppreview14.aspx?AssetId=HP010342810&lcid=1033&NS=EXCEL&Version=14&tl=2&CTT=5&origin=HP010342519" PV functionReturns the present value of an investment HYPERLINK "http://office.microsoft.com/client/helppreview14.aspx?AssetId=HP010342819&lcid=1033&NS=EXCEL&Version=14&tl=2&CTT=5&origin=HP010342519" RATE functionReturns the interest rate per period of an annuity HYPERLINK "http://office.microsoft.com/client/helppreview14.aspx?AssetId=HP010342822&lcid=1033&NS=EXCEL&Version=14&tl=2&CTT=5&origin=HP010342519" RECEIVED functionReturns the amount received at maturity for a fully invested security HYPERLINK "http://office.microsoft.com/client/helppreview14.aspx?AssetId=HP010342902&lcid=1033&NS=EXCEL&Version=14&tl=2&CTT=5&origin=HP010342519" SLN functionReturns the straight-line depreciation of an asset for one period HYPERLINK "http://office.microsoft.com/client/helppreview14.aspx?AssetId=HP010342943&lcid=1033&NS=EXCEL&Version=14&tl=2&CTT=5&origin=HP010342519" SYD functionReturns the sum-of-years' digits depreciation of an asset for a specified period HYPERLINK "http://office.microsoft.com/client/helppreview14.aspx?AssetId=HP010342947&lcid=1033&NS=EXCEL&Version=14&tl=2&CTT=5&origin=HP010342519" TBILLEQ functionReturns the bond-equivalent yield for a Treasury bill HYPERLINK "http://office.microsoft.com/client/helppreview14.aspx?AssetId=HP010342948&lcid=1033&NS=EXCEL&Version=14&tl=2&CTT=5&origin=HP010342519" TBILLPRICE functionReturns the price per $100 face value for a Treasury bill HYPERLINK "http://office.microsoft.com/client/helppreview14.aspx?AssetId=HP010342949&lcid=1033&NS=EXCEL&Version=14&tl=2&CTT=5&origin=HP010342519" TBILLYIELD functionReturns the yield for a Treasury bill HYPERLINK "http://office.microsoft.com/client/helppreview14.aspx?AssetId=HP010343008&lcid=1033&NS=EXCEL&Version=14&tl=2&CTT=5&origin=HP010342519" VDB functionReturns the depreciation of an asset for a specified or partial period by using a declining balance method HYPERLINK "http://office.microsoft.com/client/helppreview14.aspx?AssetId=HP010343042&lcid=1033&NS=EXCEL&Version=14&tl=2&CTT=5&origin=HP010342519" XIRR functionReturns the internal rate of return for a schedule of cash flows that is not necessarily periodic HYPERLINK "http://office.microsoft.com/client/helppreview14.aspx?AssetId=HP010343044&lcid=1033&NS=EXCEL&Version=14&tl=2&CTT=5&origin=HP010342519" XNPV functionReturns the net present value for a schedule of cash flows that is not necessarily periodic HYPERLINK "http://office.microsoft.com/client/helppreview14.aspx?AssetId=HP010343047&lcid=1033&NS=EXCEL&Version=14&tl=2&CTT=5&origin=HP010342519" YIELD functionReturns the yield on a security that pays periodic interest HYPERLINK "http://office.microsoft.com/client/helppreview14.aspx?AssetId=HP010343048&lcid=1033&NS=EXCEL&Version=14&tl=2&CTT=5&origin=HP010342519" YIELDDISC functionReturns the annual yield for a discounted security; for example, a Treasury bill  HYPERLINK "http://office.microsoft.com/client/helppreview14.aspx?AssetId=HP010343049&lcid=1033&NS=EXCEL&Version=14&tl=2&CTT=5&origin=HP010342519" YIELDMAT functionReturns the annual yield of a security that pays interest at maturity DISC function Description Returns the discount rate for a security. Syntax DISC(settlement, maturity, pr, redemption, [basis]) Important Dates should be entered by using the DATE function, or as results of other formulas or functions. For example, use DATE(2008,5,23) for the 23rd day of May, 2008. Problems can occur if  HYPERLINK "http://office.microsoft.com/client/helppreview14.aspx?AssetId=HP010054141&lcid=1033&NS=EXCEL&Version=14&tl=2&CTT=5&origin=HP010342428" dates are entered as text. The DISC function syntax has the following  HYPERLINK "javascript:AppendPopup(this,'773775035_2')" arguments (argument: A value that provides information to an action, an event, a method, a property, a function, or a procedure.): Settlement Required. The security's settlement date. The security settlement date is the date after the issue date when the security is traded to the buyer. Maturity Required. The security's maturity date. The maturity date is the date when the security expires. Pr Required. The security's price per $100 face value. Redemption Required. The security's redemption value per $100 face value. Basis Optional. The type of day count basis to use. BasisDay count basis0 or omittedUS (NASD) 30/3601Actual/actual2Actual/3603Actual/3654European 30/360Remarks Microsoft Excel stores dates as sequential serial numbers so they can be used in calculations. By default, January 1, 1900 is serial number 1, and January 1, 2008 is serial number 39448 because it is 39,448 days after January 1, 1900. The settlement date is the date a buyer purchases a coupon, such as a bond. The maturity date is the date when a coupon expires. For example, suppose a 30-year bond is issued on January 1, 2008, and is purchased by a buyer six months later. The issue date would be January 1, 2008, the settlement date would be July 1, 2008, and the maturity date would be January 1, 2038, 30 years after the January 1, 2008, issue date. Settlement, maturity, and basis are truncated to integers. If settlement or maturity is not a valid serial date number, DISC returns the #VALUE! error value. If pr d" 0 or if redemption d" 0, DISC returns the #NUM! error value. If basis < 0 or if basis > 4, DISC returns the #NUM! error value. If settlement e" maturity, DISC returns the #NUM! error value. DISC is calculated as follows:  SHAPE \* MERGEFORMAT  where: B = number of days in a year, depending on the year basis. DSM = number of days between settlement and maturity. Example The example may be easier to understand if you copy it to a blank worksheet.  HYPERLINK "javascript:ToggleDiv('divExpCollAsst_716084812')" How do I copy an example? Select the example in this article. If you are copying the example in Excel Web App, copy and paste one cell at a time.Important Do not select the row or column headers.  Selecting an example from Help Press CTRL+C. Create a blank workbook or worksheet. In the worksheet, select cell A1, and press CTRL+V. If you are working in Excel Web App, repeat copying and pasting for each cell in the example. Important For the example to work properly, you must paste it into cell A1 of the worksheet. To switch between viewing the results and viewing the formulas that return the results, press CTRL+` (grave accent), or on the Formulas tab, in the Formula Auditing group, click the Show Formulas button. After you copy the example to a blank worksheet, you can adapt it to suit your needs. 1 2 3 4 5 6 7 8 A B Data Description January 25, 2007 Settlement date June 15, 2007 Maturity date 97.975 Price 100 Redemption value 1 Actual/actual basis (see above) Formula Description (Result) =DISC(A2,A3,A4,A5,A6) The bond discount rate, for a bond with the above terms (0.052420213 or 5.24%) Note To view the result as a percentage, select the cell, and then on the Home tab, in the Number group, click the arrow next to Number Format, and click Percentage. EFFECT function Description Returns the effective annual interest rate, given the nominal annual interest rate and the number of compounding periods per year. Syntax EFFECT(nominal_rate, npery) The EFFECT function syntax has the following  HYPERLINK "javascript:AppendPopup(this,'6364285_2')" arguments (argument: A value that provides information to an action, an event, a method, a property, a function, or a procedure.): Nominal_rate Required. The nominal interest rate. Npery Required. The number of compounding periods per year. Remarks Npery is truncated to an integer. If either argument is nonnumeric, EFFECT returns the #VALUE! error value. If nominal_rate d" 0 or if npery < 1, EFFECT returns the #NUM! error value. EFFECT is calculated as follows:  SHAPE \* MERGEFORMAT  EFFECT (nominal_rate,npery) is related to NOMINAL(effect_rate,npery) through effective_rate=(1+(nominal_rate/npery))*npery -1. Example The example may be easier to understand if you copy it to a blank worksheet.  HYPERLINK "javascript:ToggleDiv('divExpCollAsst_675270618')" How do I copy an example? Select the example in this article. If you are copying the example in Excel Web App, copy and paste one cell at a time.Important Do not select the row or column headers.  Selecting an example from Help Press CTRL+C. Create a blank workbook or worksheet. In the worksheet, select cell A1, and press CTRL+V. If you are working in Excel Web App, repeat copying and pasting for each cell in the example. Important For the example to work properly, you must paste it into cell A1 of the worksheet. To switch between viewing the results and viewing the formulas that return the results, press CTRL+` (grave accent), or on the Formulas tab, in the Formula Auditing group, click the Show Formulas button. After you copy the example to a blank worksheet, you can adapt it to suit your needs. 1 2 3 4 5 A B Data Description 5.25% Nominal interest rate 4 Number of compounding periods per year Formula Description (Result) =EFFECT(A2,A3) Effective interest rate with the terms above (0.053543 or 5.3543 percent)  FV function Description Returns the future value of an investment based on periodic, constant payments and a constant interest rate. Syntax FV(rate,nper,pmt,[pv],[type]) For a more complete description of the arguments in FV and for more information on annuity functions, see PV. The FV function syntax has the following  HYPERLINK "javascript:AppendPopup(this,'357355611_2')" arguments (argument: A value that provides information to an action, an event, a method, a property, a function, or a procedure.): Rate Required. The interest rate per period. Nper Required. The total number of payment periods in an annuity. Pmt Required. The payment made each period; it cannot change over the life of the annuity. Typically, pmt contains principal and interest but no other fees or taxes. If pmt is omitted, you must include the pv argument. Pv Optional. The present value, or the lump-sum amount that a series of future payments is worth right now. If pv is omitted, it is assumed to be 0 (zero), and you must include the pmt argument. Type Optional. The number 0 or 1 and indicates when payments are due. If type is omitted, it is assumed to be 0. Set type equal toIf payments are due0At the end of the period1At the beginning of the periodRemarks Make sure that you are consistent about the units you use for specifying rate and nper. If you make monthly payments on a four-year loan at 12 percent annual interest, use 12%/12 for rate and 4*12 for nper. If you make annual payments on the same loan, use 12% for rate and 4 for nper. For all the arguments, cash you pay out, such as deposits to savings, is represented by negative numbers; cash you receive, such as dividend checks, is represented by positive numbers. Examples Example 1 The example may be easier to understand if you copy it to a blank worksheet.  HYPERLINK "javascript:ToggleDiv('divExpCollAsst_703162213')" How do I copy an example? Select the example in this article. If you are copying the example in Excel Web App, copy and paste one cell at a time.Important Do not select the row or column headers.  Selecting an example from Help Press CTRL+C. Create a blank workbook or worksheet. In the worksheet, select cell A1, and press CTRL+V. If you are working in Excel Web App, repeat copying and pasting for each cell in the example. Important For the example to work properly, you must paste it into cell A1 of the worksheet. To switch between viewing the results and viewing the formulas that return the results, press CTRL+` (grave accent), or on the Formulas tab, in the Formula Auditing group, click the Show Formulas button. After you copy the example to a blank worksheet, you can adapt it to suit your needs. 1 2 3 4 5 6 7 8 A B Data Description 6% Annual interest rate 10 Number of payments -200 Amount of the payment -500 Present value 1 Payment is due at the beginning of the period (see above) Formula Description (Result) =FV(A2/12, A3, A4, A5, A6) Future value of an investment with the above terms (2581.40) Note The annual interest rate is divided by 12 because it is compounded monthly. Example 2 The example may be easier to understand if you copy it to a blank worksheet.  HYPERLINK "javascript:ToggleDiv('divExpCollAsst_613804728')" How do I copy an example? Select the example in this article. If you are copying the example in Excel Web App, copy and paste one cell at a time.Important Do not select the row or column headers.  Selecting an example from Help Press CTRL+C. Create a blank workbook or worksheet. In the worksheet, select cell A1, and press CTRL+V. If you are working in Excel Web App, repeat copying and pasting for each cell in the example. Important For the example to work properly, you must paste it into cell A1 of the worksheet. To switch between viewing the results and viewing the formulas that return the results, press CTRL+` (grave accent), or on the Formulas tab, in the Formula Auditing group, click the Show Formulas button. After you copy the example to a blank worksheet, you can adapt it to suit your needs. 1 2 3 4 5 6 A B Data Description 12% Annual interest rate 12 Number of payments -1000 Amount of the payment Formula Description (Result) =FV(A2/12, A3, A4) Future value of an investment with the above terms (12,682.50) Note The annual interest rate is divided by 12 because it is compounded monthly. Example 3 1 2 3 4 5 6 7 A B Data Description 11% Annual interest rate 35 Number of payments -2000 Amount of the payment 1 Payment is due at the beginning of the year (see above) Formula Description (Result) =FV(A2/12, A3, A4,, A5) Future value of an investment with the above terms (82,846.25) Note The annual interest rate is divided by 12 because it is compounded monthly. Example 4 1 2 3 4 5 6 7 8 A B Data Description 6% Annual interest rate 12 Number of payments -100 Amount of the payment -1000 Present value 1 Payment is due at the beginning of the year (see above) Formula Description (Result) =FV(A2/12, A3, A4, A5, A6) Future value of an investment with the above terms (2301.40) Note The annual interest rate is divided by 12 because it is compounded monthly. FVSCHEDULE function Description Returns the future value of an initial principal after applying a series of compound interest rates. Use FVSCHEDULE to calculate the future value of an investment with a variable or adjustable rate. Syntax FVSCHEDULE(principal, schedule) The FVSCHEDULE function syntax has the following  HYPERLINK "javascript:AppendPopup(this,'386424742_2')" arguments (argument: A value that provides information to an action, an event, a method, a property, a function, or a procedure.): Principal Required. The present value. Schedule Required. An array of interest rates to apply. Remarks The values in schedule can be numbers or blank cells; any other value produces the #VALUE! error value for FVSCHEDULE. Blank cells are taken as zeros (no interest). Example The example may be easier to understand if you copy it to a blank worksheet.  HYPERLINK "javascript:ToggleDiv('divExpCollAsst_445726025')" How do I copy an example? Select the example in this article. If you are copying the example in Excel Web App, copy and paste one cell at a time.Important Do not select the row or column headers.  Selecting an example from Help Press CTRL+C. Create a blank workbook or worksheet. In the worksheet, select cell A1, and press CTRL+V. If you are working in Excel Web App, repeat copying and pasting for each cell in the example. Important For the example to work properly, you must paste it into cell A1 of the worksheet. To switch between viewing the results and viewing the formulas that return the results, press CTRL+` (grave accent), or on the Formulas tab, in the Formula Auditing group, click the Show Formulas button. After you copy the example to a blank worksheet, you can adapt it to suit your needs. 1 2 A B Formula Description (Result) =FVSCHEDULE(1,{0.09,0.11,0.1}) Future value of 1 with compound interest rates of 0.09,0.11,0.1 (1.33089)  IPMT function Description Returns the interest payment for a given period for an investment based on periodic, constant payments and a constant interest rate. Syntax IPMT(rate, per, nper, pv, [fv], [type]) The IPMT function syntax has the following  HYPERLINK "javascript:AppendPopup(this,'28610855_2')" arguments (argument: A value that provides information to an action, an event, a method, a property, a function, or a procedure.): Rate Required. The interest rate per period. Per Required. The period for which you want to find the interest and must be in the range 1 to nper. Nper Required. The total number of payment periods in an annuity. Pv Required. The present value, or the lump-sum amount that a series of future payments is worth right now. Fv Optional. The future value, or a cash balance you want to attain after the last payment is made. If fv is omitted, it is assumed to be 0 (the future value of a loan, for example, is 0). Type Optional. The number 0 or 1 and indicates when payments are due. If type is omitted, it is assumed to be 0. Set type equal toIf payments are due0At the end of the period1At the beginning of the periodRemarks Make sure that you are consistent about the units you use for specifying rate and nper. If you make monthly payments on a four-year loan at 12 percent annual interest, use 12%/12 for rate and 4*12 for nper. If you make annual payments on the same loan, use 12% for rate and 4 for nper. For all the arguments, cash you pay out, such as deposits to savings, is represented by negative numbers; cash you receive, such as dividend checks, is represented by positive numbers. Example The example may be easier to understand if you copy it to a blank worksheet.  HYPERLINK "javascript:ToggleDiv('divExpCollAsst_681061610')" How do I copy an example? Select the example in this article. If you are copying the example in Excel Web App, copy and paste one cell at a time.Important Do not select the row or column headers.  Selecting an example from Help Press CTRL+C. Create a blank workbook or worksheet. In the worksheet, select cell A1, and press CTRL+V. If you are working in Excel Web App, repeat copying and pasting for each cell in the example. Important For the example to work properly, you must paste it into cell A1 of the worksheet. To switch between viewing the results and viewing the formulas that return the results, press CTRL+` (grave accent), or on the Formulas tab, in the Formula Auditing group, click the Show Formulas button. After you copy the example to a blank worksheet, you can adapt it to suit your needs. 1 2 3 4 5 6 7 8 A B Data Description 10% Annual interest 1 Period for which you want to find the interest 3 Years of loan 8000 Present value of loan Formula Description (Result) =IPMT(A2/12, A3, A4*12, A5) Interest due in the first month for a loan with the terms above (-66.67) =IPMT(A2, 3, A4, A5) Interest due in the last year for a loan with the terms above, where payments are made yearly (-292.45) Note The interest rate is divided by 12 to get a monthly rate. The years the money is paid out is multiplied by 12 to get the number of payments. IRR function Description Returns the internal rate of return for a series of cash flows represented by the numbers in values. These cash flows do not have to be even, as they would be for an annuity. However, the cash flows must occur at regular intervals, such as monthly or annually. The internal rate of return is the interest rate received for an investment consisting of payments (negative values) and income (positive values) that occur at regular periods. Syntax IRR(values, [guess]) The IRR function syntax has the following  HYPERLINK "javascript:AppendPopup(this,'438473201_2')" arguments (argument: A value that provides information to an action, an event, a method, a property, a function, or a procedure.): Values Required. An array or a reference to cells that contain numbers for which you want to calculate the internal rate of return. Values must contain at least one positive value and one negative value to calculate the internal rate of return. IRR uses the order of values to interpret the order of cash flows. Be sure to enter your payment and income values in the sequence you want. If an array or reference argument contains text, logical values, or empty cells, those values are ignored. Guess Optional. A number that you guess is close to the result of IRR. Microsoft Excel uses an iterative technique for calculating IRR. Starting with guess, IRR cycles through the calculation until the result is accurate within 0.00001 percent. If IRR can't find a result that works after 20 tries, the #NUM! error value is returned. In most cases you do not need to provide guess for the IRR calculation. If guess is omitted, it is assumed to be 0.1 (10 percent). If IRR gives the #NUM! error value, or if the result is not close to what you expected, try again with a different value for guess. Remarks IRR is closely related to NPV, the net present value function. The rate of return calculated by IRR is the interest rate corresponding to a 0 (zero) net present value. The following formula demonstrates how NPV and IRR are related: NPV(IRR(A2:A7),A2:A7) equals 1.79E-09 [Within the accuracy of the IRR calculation, the value is effectively 0 (zero).] Example The example may be easier to understand if you copy it to a blank worksheet.  HYPERLINK "javascript:ToggleDiv('divExpCollAsst_601301000')" How do I copy an example? Select the example in this article. If you are copying the example in Excel Web App, copy and paste one cell at a time.Important Do not select the row or column headers.  Selecting an example from Help Press CTRL+C. Create a blank workbook or worksheet. In the worksheet, select cell A1, and press CTRL+V. If you are working in Excel Web App, repeat copying and pasting for each cell in the example. Important For the example to work properly, you must paste it into cell A1 of the worksheet. To switch between viewing the results and viewing the formulas that return the results, press CTRL+` (grave accent), or on the Formulas tab, in the Formula Auditing group, click the Show Formulas button. After you copy the example to a blank worksheet, you can adapt it to suit your needs. 1 2 3 4 5 6 7 8 9 10 11 A B Data Description -70,000 Initial cost of a business 12,000 Net income for the first year 15,000 Net income for the second year 18,000 Net income for the third year 21,000 Net income for the fourth year 26,000 Net income for the fifth year Formula Description (Result) =IRR(A2:A6) Investment's internal rate of return after four years (-2%) =IRR(A2:A7) Internal rate of return after five years (9%) =IRR(A2:A4,-10%) To calculate the internal rate of return after two years, you need to include a guess (-44%)  ISPMT function Description Calculates the interest paid during a specific period of an investment. This function is provided for compatibility with Lotus 1-2-3. Syntax ISPMT(rate, per, nper, pv) The ISPMT function syntax has the following  HYPERLINK "javascript:AppendPopup(this,'531311263_2')" arguments (argument: A value that provides information to an action, an event, a method, a property, a function, or a procedure.): Rate Required. The interest rate for the investment. Per Required. The period for which you want to find the interest, and must be between 1 and nper. Nper Required. The total number of payment periods for the investment. Pv Required. The present value of the investment. For a loan, pv is the loan amount. Remarks Make sure that you are consistent about the units you use for specifying rate and nper. If you make monthly payments on a four-year loan at an annual interest rate of 12 percent, use 12%/12 for rate and 4*12 for nper. If you make annual payments on the same loan, use 12% for rate and 4 for nper. For all the arguments, the cash you pay out, such as deposits to savings or other withdrawals, is represented by negative numbers; the cash you receive, such as dividend checks and other deposits, is represented by positive numbers. For additional information about financial functions, see the PV function. Example The example may be easier to understand if you copy it to a blank worksheet.  HYPERLINK "javascript:ToggleDiv('divExpCollAsst_783670353')" How do I copy an example? Select the example in this article. If you are copying the example in Excel Web App, copy and paste one cell at a time.Important Do not select the row or column headers.  Selecting an example from Help Press CTRL+C. Create a blank workbook or worksheet. In the worksheet, select cell A1, and press CTRL+V. If you are working in Excel Web App, repeat copying and pasting for each cell in the example. Important For the example to work properly, you must paste it into cell A1 of the worksheet. To switch between viewing the results and viewing the formulas that return the results, press CTRL+` (grave accent), or on the Formulas tab, in the Formula Auditing group, click the Show Formulas button. After you copy the example to a blank worksheet, you can adapt it to suit your needs. 1 2 3 4 5 6 7 8 A B Data Description 10% Annual interest rate 1 Period 3 Number of years in the investment 8000000 Amount of loan Formula Description (Result) =ISPMT(A2/12,A3,A4*12,A5) Interest paid for the first monthly payment of a loan with the above terms (-64814.8) =ISPMT(A2,1,A4,A5) Interest paid in the first year of a loan with the above terms (-533333) Note The interest rate is divided by 12 to get a monthly rate. The number of years the money is paid out is multiplied by 12 to get the number of payments. NOMINAL function Description Returns the nominal annual interest rate, given the effective rate and the number of compounding periods per year. Syntax NOMINAL(effect_rate, npery) The NOMINAL function syntax has the following  HYPERLINK "javascript:AppendPopup(this,'83208050_2')" arguments (argument: A value that provides information to an action, an event, a method, a property, a function, or a procedure.): Effect_rate Required. The effective interest rate. Npery Required. The number of compounding periods per year. Remarks Npery is truncated to an integer. If either argument is nonnumeric, NOMINAL returns the #VALUE! error value. If effect_rate d" 0 or if npery < 1, NOMINAL returns the #NUM! error value. NOMINAL (effect_rate,npery) is related to EFFECT(nominal_rate,npery) through effective_rate=(1+(nominal_rate/npery))*npery -1. The relationship between NOMINAL and EFFECT is shown in the following equation:  Example The example may be easier to understand if you copy it to a blank worksheet.  HYPERLINK "javascript:ToggleDiv('divExpCollAsst_244357750')" How do I copy an example? Select the example in this article. If you are copying the example in Excel Web App, copy and paste one cell at a time.Important Do not select the row or column headers.  Selecting an example from Help Press CTRL+C. Create a blank workbook or worksheet. In the worksheet, select cell A1, and press CTRL+V. If you are working in Excel Web App, repeat copying and pasting for each cell in the example. Important For the example to work properly, you must paste it into cell A1 of the worksheet. To switch between viewing the results and viewing the formulas that return the results, press CTRL+` (grave accent), or on the Formulas tab, in the Formula Auditing group, click the Show Formulas button. After you copy the example to a blank worksheet, you can adapt it to suit your needs. 1 2 3 4 5 A B Data Description 5.3543% Effective interest rate 4 Number of compounding periods per year Formula Description (Result) =NOMINAL(A2,A3) Nominal interest rate with the terms above (0.0525 or 5.25 percent)  NPER function  HYPERLINK "javascript:AlterAllDivs('none');" Hide All Description Returns the number of periods for an investment based on periodic, constant payments and a constant interest rate. Syntax NPER(rate,pmt,pv,[fv],[type]) For a more complete description of the arguments in NPER and for more information about annuity functions, see PV. The NPER function syntax has the following  HYPERLINK "javascript:AppendPopup(this,'220312162_2')" arguments (argument: A value that provides information to an action, an event, a method, a property, a function, or a procedure.): Rate Required. The interest rate per period. Pmt Required. The payment made each period; it cannot change over the life of the annuity. Typically, pmt contains principal and interest but no other fees or taxes. Pv Required. The present value, or the lump-sum amount that a series of future payments is worth right now. Fv Optional. The future value, or a cash balance you want to attain after the last payment is made. If fv is omitted, it is assumed to be 0 (the future value of a loan, for example, is 0). Type Optional. The number 0 or 1 and indicates when payments are due. Set type equal toIf payments are due0 or omittedAt the end of the period1At the beginning of the periodExample The example may be easier to understand if you copy it to a blank worksheet.  HYPERLINK "javascript:ToggleDiv('divExpCollAsst_735753451')" How do I copy an example? Select the example in this article. If you are copying the example in Excel Web App, copy and paste one cell at a time.Important Do not select the row or column headers.  Selecting an example from Help Press CTRL+C. Create a blank workbook or worksheet. In the worksheet, select cell A1, and press CTRL+V. If you are working in Excel Web App, repeat copying and pasting for each cell in the example. Important For the example to work properly, you must paste it into cell A1 of the worksheet. To switch between viewing the results and viewing the formulas that return the results, press CTRL+` (grave accent), or on the Formulas tab, in the Formula Auditing group, click the Show Formulas button. After you copy the example to a blank worksheet, you can adapt it to suit your needs. 1 2 3 4 5 6 7 8 9 10 A B Data Description 12% Annual interest rate -100 Payment made each period -1000 Present value 10000 Future value 1 Payment is due at the beginning of the period (see above) Formula Description (Result) =NPER(A2/12, A3, A4, A5, 1) Periods for the investment with the above terms (59.67387) =NPER(A2/12, A3, A4, A5) Periods for the investment with the above terms, except payments are made at the beginning of the period (60.08212) =NPER(A2/12, A3, A4) Periods for the investment with the above terms, except with a future value of 0 (-9.57859)  NPV function Description Calculates the net present value of an investment by using a discount rate and a series of future payments (negative values) and income (positive values). Syntax NPV(rate,value1,[value2],...) The NPV function syntax has the following  HYPERLINK "javascript:AppendPopup(this,'442808663_2')" arguments (argument: A value that provides information to an action, an event, a method, a property, a function, or a procedure.): Rate Required. The rate of discount over the length of one period. Value1, value2, ... Value1 is required, subsequent values are optional. 1 to 254 arguments representing the payments and income. Value1, value2, ... must be equally spaced in time and occur at the end of each period. NPV uses the order of value1, value2, ... to interpret the order of cash flows. Be sure to enter your payment and income values in the correct sequence. Arguments that are empty cells, logical values, or text representations of numbers, error values, or text that cannot be translated into numbers are ignored. If an argument is an array or reference, only numbers in that array or reference are counted. Empty cells, logical values, text, or error values in the array or reference are ignored. Remarks The NPV investment begins one period before the date of the value1 cash flow and ends with the last cash flow in the list. The NPV calculation is based on future cash flows. If your first cash flow occurs at the beginning of the first period, the first value must be added to the NPV result, not included in the values arguments. For more information, see the examples below. If n is the number of cash flows in the list of values, the formula for NPV is:  NPV is similar to the PV function (present value). The primary difference between PV and NPV is that PV allows cash flows to begin either at the end or at the beginning of the period. Unlike the variable NPV cash flow values, PV cash flows must be constant throughout the investment. For information about annuities and financial functions, see PV. NPV is also related to the IRR function (internal rate of return). IRR is the rate for which NPV equals zero: NPV(IRR(...), ...) = 0. Example Example 1 This help topic links to live data in an embedded workbook. Change data, or modify or create formulas in the worksheet and they will immediately be calculated by Excel Web App a version of Excel that runs on the web.  HYPERLINK "http://go.microsoft.com/fwlink/?LinkID=223559&clcid=0x409&app=ZXL&ver=14" \t "_blank" Work with this example of the NPV function in an embedded workbook In the preceding example, you include the initial $10,000 cost as one of the values, because the payment occurs at the end of the first period. Note To view the result as a number, select the cell, and then on the Home tab, in the Number group, click the arrow next to Number Format, and click Number. With a cell selected in the Live result column of the embedded workbook, you can press F2 to see its underlying formula. You can change the formula in the cell or you can copy or edit and then paste the formula to another cell and experiment with it there.  You can download the workbook by clicking the View full-size workbook button in the lower-right corner of the embedded workbook (at the right end of the black bar, above). Clicking the button loads the workbook in a new browser window (or tab, depending on your browser settings). Note that you can't type in the worksheet cells in the full-size browser view. In full-size browser view, you can then click the Download button , which enables you to open the entire workbook in Excel or save it to your computer. For some function examples, opening the workbook in the Excel desktop program allows you to work with array formulas, in which you must press the CTRL+SHIFT+Enter key combination (this combination does not work in the browser). Example 2  HYPERLINK "http://go.microsoft.com/fwlink/?LinkID=223561&clcid=0x409&app=ZXL&ver=14" \t "_blank" Work with this example of the NPV function in an embedded workbook In the preceding example, you don't include the initial $40,000 cost as one of the values, because the payment occurs at the beginning of the first period. Note Note: In Excel Web App, to view the result in its proper format, select the cell, and then on the Home tab, in the Number group, click the arrow next to Number Format, and click General. The value of the result depends on the number of decimal places that are used in the number format of the cell that contains the formula. PMT function  HYPERLINK "javascript:AlterAllDivs('none');" Hide All Description Calculates the payment for a loan based on constant payments and a constant interest rate. Syntax PMT(rate, nper, pv, [fv], [type]) Note For a more complete description of the arguments in PMT, see the PV function. The PMT function syntax has the following  HYPERLINK "javascript:AppendPopup(this,'477024351_2')" arguments (argument: A value that provides information to an action, an event, a method, a property, a function, or a procedure.): Rate Required. The interest rate for the loan. Nper Required. The total number of payments for the loan. Pv Required. The present value, or the total amount that a series of future payments is worth now; also known as the principal. Fv Optional. The future value, or a cash balance you want to attain after the last payment is made. If fv is omitted, it is assumed to be 0 (zero), that is, the future value of a loan is 0. Type Optional. The number 0 (zero) or 1 and indicates when payments are due. Set type equal toIf payments are due0 or omittedAt the end of the period1At the beginning of the periodRemarks The payment returned by PMT includes principal and interest but no taxes, reserve payments, or fees sometimes associated with loans. Make sure that you are consistent about the units you use for specifying rate and nper. If you make monthly payments on a four-year loan at an annual interest rate of 12 percent, use 12%/12 for rate and 4*12 for nper. If you make annual payments on the same loan, use 12 percent for rate and 4 for nper. Tip To find the total amount paid over the duration of the loan, multiply the returned PMT value by nper. Examples Example 1 This help topic links to live data in an embedded workbook. Change data, or modify or create formulas in the worksheet and they will immediately be calculated by Excel Web App a version of Excel that runs on the web. This example uses the PMT function to determine the monthly payment for a loan.  HYPERLINK "http://go.microsoft.com/fwlink/?LinkID=223402&clcid=0x409&app=ZXL&ver=14" \t "_blank" Work with this example of the PMT function in an embedded workbook With a cell selected in the Live result column of the embedded workbook, you can press F2 to see its underlying formula. You can change the formula in the cell or you can copy or edit and then paste the formula to another cell and experiment with it there.  You can download the workbook by clicking the View full-size workbook button in the lower-right corner of the embedded workbook (at the right end of the black bar, above). Clicking the button loads the workbook in a new browser window (or tab, depending on your browser settings). Note that you can't type in the worksheet cells in the full-size browser view. In full-size browser view, you can then click the Download button , which enables you to open the entire workbook in Excel or save it to your computer. For some function examples, opening the workbook in the Excel desktop program allows you to work with array formulas, in which you must press the CTRL+SHIFT+Enter key combination (this combination does not work in the browser). Example 2 This example uses the PMT function to determine the amount to save each month to have $50,000 at the end of 18 years.  HYPERLINK "http://go.microsoft.com/fwlink/?LinkID=223403&clcid=0x409&app=ZXL&ver=14" \t "_blank" Work with this example of the PMT function in an embedded workbook Note The interest rate is divided by 12 to get a monthly rate. The number of years the money is paid out is multiplied by 12 to get the number of payments. PPMT function Description Returns the payment on the principal for a given period for an investment based on periodic, constant payments and a constant interest rate. Syntax PPMT(rate, per, nper, pv, [fv], [type]) Note For a more complete description of the arguments in PPMT, see PV. The PPMT function syntax has the following  HYPERLINK "javascript:AppendPopup(this,'547455285_2')" arguments (argument: A value that provides information to an action, an event, a method, a property, a function, or a procedure.): Rate Required. The interest rate per period. Per Required. Specifies the period and must be in the range 1 to nper. Nper Required. The total number of payment periods in an annuity. Pv Required. The present value the total amount that a series of future payments is worth now. Fv Optional. The future value, or a cash balance you want to attain after the last payment is made. If fv is omitted, it is assumed to be 0 (zero), that is, the future value of a loan is 0. Type Optional. The number 0 or 1 and indicates when payments are due. Set type equal toIf payments are due0 or omittedAt the end of the period1At the beginning of the periodRemarks Make sure that you are consistent about the units you use for specifying rate and nper. If you make monthly payments on a four-year loan at 12 percent annual interest, use 12%/12 for rate and 4*12 for nper. If you make annual payments on the same loan, use 12% for rate and 4 for nper. Examples Example 1 The example may be easier to understand if you copy it to a blank worksheet.  HYPERLINK "javascript:ToggleDiv('divExpCollAsst_300763878')" How do I copy an example? Select the example in this article. If you are copying the example in Excel Web App, copy and paste one cell at a time.Important Do not select the row or column headers.  Selecting an example from Help Press CTRL+C. Create a blank workbook or worksheet. In the worksheet, select cell A1, and press CTRL+V. If you are working in Excel Web App, repeat copying and pasting for each cell in the example. Important For the example to work properly, you must paste it into cell A1 of the worksheet. To switch between viewing the results and viewing the formulas that return the results, press CTRL+` (grave accent), or on the Formulas tab, in the Formula Auditing group, click the Show Formulas button. After you copy the example to a blank worksheet, you can adapt it to suit your needs. 1 2 3 4 5 6 A B Data Description 10% Annual interest rate 2 Number of years in the loan 2000 Amount of loan Formula Description (Result) =PPMT(A2/12, 1, A3*12, A4) Payment on principle for the first month of loan (-75.62) Note The interest rate is divided by 12 to get a monthly rate. The number of years the money is paid out is multiplied by 12 to get the number of payments. Example 2 The example may be easier to understand if you copy it to a blank worksheet.  HYPERLINK "javascript:ToggleDiv('divExpCollAsst_625887014')" How do I copy an example? Select the example in this article. If you are copying the example in Excel Web App, copy and paste one cell at a time.Important Do not select the row or column headers.  Selecting an example from Help Press CTRL+C. Create a blank workbook or worksheet. In the worksheet, select cell A1, and press CTRL+V. If you are working in Excel Web App, repeat copying and pasting for each cell in the example. Important For the example to work properly, you must paste it into cell A1 of the worksheet. To switch between viewing the results and viewing the formulas that return the results, press CTRL+` (grave accent), or on the Formulas tab, in the Formula Auditing group, click the Show Formulas button. After you copy the example to a blank worksheet, you can adapt it to suit your needs. 1 2 3 4 5 6 A B Data Description 8% Annual interest rate 10 Number of years in the loan 200,000 Amount of loan Formula Description (Result) =PPMT(A2, A3, 10, A4) Principal payment for the last year of the loan with the above terms (-27,598.05)  PV function Description Returns the present value of an investment. The present value is the total amount that a series of future payments is worth now. For example, when you borrow money, the loan amount is the present value to the lender. Syntax PV(rate, nper, pmt, [fv], [type]) The PV function syntax has the following  HYPERLINK "javascript:AppendPopup(this,'566277678_2')" arguments (argument: A value that provides information to an action, an event, a method, a property, a function, or a procedure.): Rate Required. The interest rate per period. For example, if you obtain an automobile loan at a 10 percent annual interest rate and make monthly payments, your interest rate per month is 10%/12, or 0.83%. You would enter 10%/12, or 0.83%, or 0.0083, into the formula as the rate. Nper Required. The total number of payment periods in an annuity. For example, if you get a four-year car loan and make monthly payments, your loan has 4*12 (or 48) periods. You would enter 48 into the formula for nper. Pmt Required. The payment made each period and cannot change over the life of the annuity. Typically, pmt includes principal and interest but no other fees or taxes. For example, the monthly payments on a $10,000, four-year car loan at 12 percent are $263.33. You would enter -263.33 into the formula as the pmt. If pmt is omitted, you must include the fv argument. Fv Optional. The future value, or a cash balance you want to attain after the last payment is made. If fv is omitted, it is assumed to be 0 (the future value of a loan, for example, is 0). For example, if you want to save $50,000 to pay for a special project in 18 years, then $50,000 is the future value. You could then make a conservative guess at an interest rate and determine how much you must save each month. If fv is omitted, you must include the pmt argument. Type Optional. The number 0 or 1 and indicates when payments are due. Set type equal toIf payments are due0 or omittedAt the end of the period1At the beginning of the periodRemarks Make sure that you are consistent about the units you use for specifying rate and nper. If you make monthly payments on a four-year loan at 12 percent annual interest, use 12%/12 for rate and 4*12 for nper. If you make annual payments on the same loan, use 12% for rate and 4 for nper. The following functions apply to annuities: CUMIPMTPPMTCUMPRINCPVFVRATEFVSCHEDULEXIRRIPMTXNPVPMT An annuity is a series of constant cash payments made over a continuous period. For example, a car loan or a mortgage is an annuity. For more information, see the description for each annuity function. In annuity functions, cash you pay out, such as a deposit to savings, is represented by a negative number; cash you receive, such as a dividend check, is represented by a positive number. For example, a $1,000 deposit to the bank would be represented by the argument -1000 if you are the depositor and by the argument 1000 if you are the bank. Microsoft Excel solves for one financial argument in terms of the others. If rate is not 0, then:  If rate is 0, then: (pmt * nper) + pv + fv = 0 Example The example may be easier to understand if you copy it to a blank worksheet.  HYPERLINK "javascript:ToggleDiv('divExpCollAsst_183578174')" How do I copy an example? Select the example in this article. If you are copying the example in Excel Web App, copy and paste one cell at a time.Important Do not select the row or column headers.  Selecting an example from Help Press CTRL+C. Create a blank workbook or worksheet. In the worksheet, select cell A1, and press CTRL+V. If you are working in Excel Web App, repeat copying and pasting for each cell in the example. Important For the example to work properly, you must paste it into cell A1 of the worksheet. To switch between viewing the results and viewing the formulas that return the results, press CTRL+` (grave accent), or on the Formulas tab, in the Formula Auditing group, click the Show Formulas button. After you copy the example to a blank worksheet, you can adapt it to suit your needs. 1 2 3 4 5 6 A B Data Description 500 Money paid out of an insurance annuity at the end of every month 8% Interest rate earned on the money paid out 20 Years the money will be paid out Formula Description (Result) =PV(A3/12, 12*A4, A2, , 0) Present value of an annuity with the terms above (-59,777.15). The result is negative because it represents money that you would pay, an outgoing cash flow. If you are asked to pay (60,000) for the annuity, you would determine this would not be a good investment because the present value of the annuity (59,777.15) is less than what you are asked to pay. Note The interest rate is divided by 12 to get a monthly rate. The years the money is paid out is multiplied by 12 to get the number of payments. RATE function Description Returns the interest rate per period of an annuity. RATE is calculated by iteration and can have zero or more solutions. If the successive results of RATE do not converge to within 0.0000001 after 20 iterations, RATE returns the #NUM! error value. Syntax RATE(nper, pmt, pv, [fv], [type], [guess]) Note For a complete description of the arguments nper, pmt, pv, fv, and type, see PV. The RATE function syntax has the following  HYPERLINK "javascript:AppendPopup(this,'574837138_2')" arguments (argument: A value that provides information to an action, an event, a method, a property, a function, or a procedure.): Nper Required. The total number of payment periods in an annuity. Pmt Required. The payment made each period and cannot change over the life of the annuity. Typically, pmt includes principal and interest but no other fees or taxes. If pmt is omitted, you must include the fv argument. Pv Required. The present value the total amount that a series of future payments is worth now. Fv Optional. The future value, or a cash balance you want to attain after the last payment is made. If fv is omitted, it is assumed to be 0 (the future value of a loan, for example, is 0). Type Optional. The number 0 or 1 and indicates when payments are due. Set type equal toIf payments are due0 or omittedAt the end of the period1At the beginning of the periodGuess Optional. Your guess for what the rate will be. If you omit guess, it is assumed to be 10 percent. If RATE does not converge, try different values for guess. RATE usually converges if guess is between 0 and 1. Remarks Make sure that you are consistent about the units you use for specifying guess and nper. If you make monthly payments on a four-year loan at 12 percent annual interest, use 12%/12 for guess and 4*12 for nper. If you make annual payments on the same loan, use 12% for guess and 4 for nper. Example The example may be easier to understand if you copy it to a blank worksheet.  HYPERLINK "javascript:ToggleDiv('divExpCollAsst_814225455')" How do I copy an example? Select the example in this article. If you are copying the example in Excel Web App, copy and paste one cell at a time.Important Do not select the row or column headers.  Selecting an example from Help Press CTRL+C. Create a blank workbook or worksheet. 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If you are working in Excel Web App, repeat copying and pasting for each cell in the example. Important For the example to work properly, you must paste it into cell A1 of the worksheet. To switch between viewing the results and viewing the formulas that return the results, press CTRL+` (grave accent), or on the Formulas tab, in the Formula Auditing group, click the Show Formulas button. After you copy the example to a blank worksheet, you can adapt it to suit your needs. 1 2 3 4 5 6 7 A B Data Description 4 Years of the loan -200 Monthly payment 8000 Amount of the loan Formula Description (Result) =RATE(A2*12, A3, A4) Monthly rate of the loan with the above terms (1%) =RATE(A2*12, A3, A4)*12 Annual rate of the loan with the above terms (0.09241767 or 9.24%) Note The number of years of the loan is multiplied by 12 to get the number of months.      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