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The Standard of the Leasing Business Disclosing the Scope of Total Fee and Calculating Annual Rate of the Interest in Consumer Financial Leasing Advertising
1.中華民國九十四年八月二十六日經濟部經商字第 09402416630 號令訂 定發布全文 8 條；並自九十五年一月一日施行
資料來源：全國法規資料庫（ChOrder.json，版本 2026/7/24 上午 12:00:00）・政府資料開放授權
This standard is prescribed according to the section 2 of the Article 22-1 of The Consumer Protection Law.
In order to protect the interests of consumers, the leasing business shall disclose the annual rate of the interest of the total fee in advertising when it operates financial leasing business with the purpose of consuming; and the leasing business shall obey the procedure of the way of calculating annual rate of the standard.
The advertising issued above means disseminating which can be known by unlimited majority of people via television、broadcasting、film、 filmstrip、newspaper、magazine、handbill、poster、signboard、computer、 telephone、fax、internet、e-visual、e-voice message or any other ways.
1The financial leasing issued above means leasing transactions which fit in with anyone of the conditions as follows:
2(1) The ownership of the leasing object will be transferred to the tenant unconditionally when expiration date comes.
3(2) The tenants will have bargain purchase price option specified in the contract.
4(3) The leasing period reaches more than three-fourth of official durable period of the leasing object.
5(4) When leasing starts, the amount of the present value which is calculated by the each interval of the rental and preferential price reaches 90% or more of the book value of the leasing assets.
The annual rate issued above means the annual rate of the interest and relevant expenses received by leasing business during the period of contract accounting for the total amount of financial which accounts for when leasing business operates consumer financial leasing advertising.
1The total fee issued above does not include expanses as follows:
2(1) The expanses which consumers shall afford when they do not fulfill the obligation of the performance of the contract.
3(2) The expanses which are not required by leasing business and consumers are free to choose if they want to take or not.
4(3) The expanses which are relevant to payment and make consumers as direct beneficiaries.
5(4) The expanses which are not necessary for consumers to obtain or pay off.
1The annual rate issued above shall be calculated according to the ways as follows:
2(1) The calculation of the annual rate shall adopt the way of internal rate of return.
3m AK m` A`k`
4Σ --------- ＝ Σ--------------
5K=1 tk K`=l t`k`
6（1+i） （1+i）
7This formula is presented with the equation which one side means loan and the other side means repayment by installment and expanses.
8K－means serial intervals in which the loan drawdowns.
9K`－means serial intervals in which the interest and expanses paid back.
10Ak－means the amount the loan drawdown in K interval.
11
This standard shall take effect from the date of January 1, 2006.
12Σ－means the symbol of total amount.
13m－means the final or part of serial intervals of the amount of the loan drawdown.
14m`－means the final or part of serial intervals of the amount of repayment by installment or expanses payment.
15tk－means years or units of year, which is used to calculate the interval between the loan`s first drawdown (k=1) , and m to
16tk payment (k=2,3,4... m).t1=0.
17t`k`－means years or units of year, which is used to calculate the interval between the loan`s first drawdown and borrower`s （ m`- t`k`） (k`=1,2,3...m`) installment.
18i－means annual rate.
19(2) Annual rate should be round to two decimal.
20(3) Repayment by installment should offset the expanses of loan first, interest of loan in second, and the loan principal finally.
21(4) The circle of repayment is calculated with standard of 1 year (365 days)、52 weeks or 12 months.
22(5) The loan transactions which the principal is not repaid by installments shall calculate annual rate with the condition of repaying matured principal with lump-sum payment when expiration date comes.
23(6) If there is any pricing factors which is reserved to change annual rate, leasing business shall also illustrate the probable changing situation.