I B R E A = { [ 1 + ( I B R n o m i n a l 100 x n b ) ] b / n − 1 } x 100 {\displaystyle IBR_{EA}={\biggl \{}{\biggl [}1+{\biggl (}{\frac {IBR_{nominal}}{100}}x{\frac {n}{b}}{\biggr )}{\biggr ]}^{b/n}-1{\biggr \}}x100}