As the interest expense is included in the pre-tax cost, it can offset the income tax. Therefore, the cost calculation formula of loans or bonds with one-time principal repayment and installment interest payment is as follows:

In which: KB-bond capital cost;

Ib-the annual interest rate of bonds;

T-income tax rate;

B-bond financing amount; (or principal of debt)

F b- bond financing expense ratio (= financing expense/total financing amount).

or

In which: r B- bond interest rate.

Second, how to calculate the capital cost of enterprise loans?

Narrow sense of capital cost = (loan interest ÷ actual loan days ×360 bank charges, asset appraisal fees, administrative fees and insurance premiums provided as guarantees) ÷ actual disposable loan principal × 100%.

Broadly speaking, we can consider the profit cost reduced by saving our own funds due to loans or the opportunity cost of increasing profits due to loans.

Financially, a narrow sense is generally enough.

3. What is the formula for calculating the economic cost of the loan?

We know that many people now use loans to buy cars and houses. With a loan, you can pay by installments, but the bank will also charge a certain interest fee. So, how to calculate the cost of bank loans? Let's explain something about Bian Xiao for your reference and study. I hope it helps you. How to calculate the bank loan cost is divided into two parts, one is the loan cost, and the other is the deposit cost. Loan cost = loan amount, loan interest rate (that is, libor300bp, London Interbank Offered Rate plus 300 basis points), deposit cost = loan amount, 40%, company's business profit rate (that is, how much money will be earned if the money is not in the bank but used for business)-loan amount, 40%, one-year time deposit interest rate, total cost rate = comprehensive cost (that is, loans) The above is the related content compiled by Bian Xiao for everyone. If you have any questions or further requirements, you can consult the relevant lawyers. They will give you a more professional answer.

Fourth, how to calculate the loan cost?

The loan cost is calculated as follows: 1. Interest cost Interest cost is the fee paid to the bank and the core component of the loan cost. The interest rate of real estate mortgage loan mainly depends on three factors: 1. The benchmark interest rate of the central bank beyond the control of commercial banks and borrowers; 2. The floating adjustment of the benchmark interest rate of commercial banks, such as the 10% discount mortgage interest rate in Wuhan or the floating interest rate of small and micro companies, can save costs for borrowers to some extent; 3. The repayment method and loan term selected by the borrower, assuming other conditions are the same, the longer the term, the higher the interest, and the total interest of repayment method in average capital is lower than that of repayment method with equal principal and interest. Second, the cost is a part that many people easily ignore, but this expenditure is quite a lot. 1. Credit loans Among credit loans, prepayment penalty is the most common. Most banks stipulate that if the borrower settles the loan in advance, it is required to pay 5% of the total loan as a penalty for prepayment. 2. Housing mortgage loans Regarding housing mortgage loans, the expenses involved include household fees, assessment fees, information fees and guarantee fees. Some commercial banks will also ask for insurance or wealth management products after issuing loans. Third, time cost Time cost is very important. The borrower is most concerned about when the funds will arrive, but in fact, the requirements and processes of each bank are different, and the lending time is different. Take personal housing loan as an example. Usually, after the loan application materials are collected completely, the loan time is about 15 working days, and some banks have more than two months. In addition, it depends on how the borrower handles the loan and whether the account manager always pays attention to the loan progress. Generally speaking, under the same other conditions, the approval speed of enterprise loans is lower than that of personal loans, and the approval speed is faster than that of mortgage loans. For borrowers, loans are for emergency or problem solving. If the business is delayed due to the delay in loan issuance, it is of little significance. Loan means that banks, credit cooperatives and other institutions lend money to units or individuals who use money, and generally agree on interest and repayment date. Loans in a broad sense refer to loans, discounts, overdrafts and other borrowing funds. Banks put concentrated money and monetary funds out through loans, which can meet the needs of social expansion and reproduction and promote economic development. At the same time, banks can also obtain loan interest income and increase their own accumulation.