The 100000 yuan loan is planned to be repaid annually over 30 years with a real interest rate of 8%. The financing fee paid on the settlement date shall be 2% of the loan amount, and the financing fee shall not be included in the loan. In effect, after the normal repayment at the end of the second year, the borrower pays off the balance in a lump sum. Calculate the actual annual interest rate of the loan taking into account financing costs and early repayment of the loan.