Gross rate/AER/net rateの意味
Gross rate/AER/net rate: What do they mean?
Gross rate 税金が課される前の金利のこと
Credit interest is paid without income tax taken off. You can receive your interest paid gross if you’re a non-tax payer and have completed an HMRC R85 form
AER (Annual Equivalent Rate)年間の金利のこと5%AERなら年利5%
Illustrates what the interest rate would be if interest was paid and compounded each year.
Net rate 税金が課されたあとの金利のこと
The rate payable after the deduction of lower-rate tax (which may be reclaimed by non-taxpayers – see gross rate above). As the rate of tax may vary, the net rate is given for illustration only, rounded to 2 decimal places.