COMPUTATION OF THE RATE OF INTEREST
The formula for the computation of the rate of interest for the reference year is the following:
iy = ( (1 + Ty-1 ) ( 1 + Ty-2 ) ( 1 + Ty-3 ) ) 1/3 - 1, where:
Ty-1 represents the rate of return for the year preceding the reference year
Ty-2 represents the rate of return for the year preceding the reference year by 2 years
Ty-3 represents the rate of return for the year preceding the reference year by 3 years