"The weighted average interest rate of loans refers to the expected annualized interest rate that can roughly reflect the cost of mixed loans through relevant calculation formulas. In order to construct more than one special loan for fixed assets, the capitalization rate should be the weighted average expected annualized interest rate of these special loans. The weighted average expected annualized interest rate is to calculate the total interest with two or more expected annualized interest rates over a period of time, and then average with time and amount, thus calculating the weighted average expected annualized interest rate. The calculation formula of the weighted average expected annualized interest rate is: the weighted average expected annualized interest rate = the sum of the interest actually incurred in the current period of the special loan/the weighted average of the principal of the special loan × 100%. If there is a discount or premium on these special loans, the amount of discount or premium to be amortized in each period should also be used as the adjustment amount of interest to adjust the weighted average expected annualized interest rate, that is, the capitalization rate. Amortization of discount or premium can adopt the actual expected annualized interest rate method or the straight-line method. At this time, the calculation formula of weighted average expected annualized interest rate is: weighted average expected annualized interest rate = (the sum of the interest actually incurred in the current period of the special loan plus the discount or premium expected to be amortized)/weighted average of the principal of the special loan × 100%.

Calculation example of loan weighted average interest rate

For example, if an enterprise applies for a loan from a bank for a construction project for 1, 3 and 5 years, the expected annualized interest rates are 5.3 1%, 5.40% and 5.76% respectively. The loan period is five years, and the total loan amount is 6,543,800 yuan. Then the weighted average expected annualized interest rate of this project is:1000 * 5.31%* 5 = 265.5 (ten thousand yuan), 1000*5.40%*5=270 (ten thousand yuan),1000. Note that the main characteristics of weighted average are that there are several values and a period of time. Otherwise, it becomes an ordinary "average". "