호프만식계산법에 의하여 중간이자를 공제하는 경우에 단리연금현가율이 240을 넘는 경우에 적용할 단리연금현가율.
Present value rate of the simple interest pension that is to be applied in the case where the rate thereof exceeds 240 in the case of deducting the intermediary interest by Hoffmann method.