Disagio , defineret som forskellen mellem udlånets nominelle værdi og det beløb , kunden modtager ( provenuet ) , betragtes som en rentebetaling på aftaletidspunktet ( tidspunkt t0 ) og indgår derfor i beregningen af AAR .
Disagio , defined as the difference between the nominal amount of the loan and the amount received by the customer , is considered as an interest payment at the start of the contract ( time t0 ) and is therefore reflected in the AAR .