[Inter] Annuity Due vs Ordinary Annuity 차이

[Inter] 

Annuity Due 

vs 

Ordinary Annuity 차이

# Annuity란?
An annuity is a series of payments made or received over a predetermined period of time.



ⓐ Annuity Due(기초불)

With an annuity due, payments are made immediately, or at the beginning of a covered term rather than at the end. A rent or lease agreement, for instance, is a common example of an annuity due.
☆ 정리:  기초에 연금 발생



ⓑ Ordinary Annuity(기말불)

With an ordinary annuity, payments are made at the end of a covered term. Ordinary annuity payments are usually made monthly, quarterly, semiannually, or annually. A home mortgage, for example, is a common type of ordinary annuity.
☆ 정리:  기말에 연금 발생



ⓒ Annuity Due vs an Ordinary Annuity 차이

기초에 발생하는 Annuity Due가 일찍 돈이 나가거나/들어오기 때문에 현재 가치가 크다. 그렇기 때문에 일반적으로 Annuity Due는 receiver에 유리하고, Ordinary Annuity는 payer에 유리하다.



# 참고자료

https://www.fool.com/knowledge-center/annuity-due-vs-ordinary-annuity.aspx