Una e-sna ma un -sam - U# 15,000 a -eine-a- en 12 uas n un ine-s el 3.5% mensual. Alia- ls sisemas e am-4ain 7-ans 8 alem9n.
P=
S/. 15,000.00
n=
12 mensuales
i=
3.50% mensual
*CUOTA=
S/. 1,552.26
TABLA DE AMORTIZACION (cuota fja o metodo Frances)
N°
PAGO
NT!"!S
A#O"T$ACON
0
TABLA DE AMOR
SA&O
N°
S/. 15,000.00
0
PAGO
1
S/. S/.
1,55 1,552. 2.26 26 S/. S/.
525. 525.00 00 S/. S/.
1,02 1,02'. '.26 26 S/. S/. 13,( 13,('2 '2.' .') )
1
S/. S/.
1,'' 1,''5. 5.00 00
2
S/. S/.
1,55 1,552. 2.26 26 S/. S/.
)(. )(.05 05 S/. S/.
1,06 1,063. 3.21 21 S/. S/. 12,( 12,(0( 0(.5 .53 3
2
S/. S/.
1,'3 1,'31. 1.25 25
3
S/. S/.
1,55 1,552. 2.26 26 S/. S/.
)51. )51.3 3 S/. S/.
1,10 1,100. 0.)3 )3 S/. S/. 11, 11,0( 0(.1 .10 0
3
S/. S/.
1,6 1,6'. '.50 50
)
S/. S/.
1,55 1,552. 2.26 26 S/. S/.
)13. )13.32 32 S/. S/.
1,13 1,13. .() () S/. S/. 10,6 10,6'0 '0.1 .16 6
)
S/. S/.
1,6) 1,6)3. 3.'5 '5
5
S/. S/.
1,55 1,552. 2.26 26 S/. S/.
3'3. 3'3.)6 )6 S/. S/.
1,1 1,1' '. .0 0 S/. S/.
(,) (,)(1 (1.3 .36 6
5
S/. S/.
1,60 1,600. 0.00 00
6
S/. S/.
1,55 1,552. 2.26 26 S/. S/.
332. 332.20 20 S/. S/.
1,2 1,220 20.0 .06 6 S/. S/.
,2 ,2'1 '1.3 .30 0
6
S/. S/.
1,55 1,556. 6.25 25
'
S/. S/.
1,55 1,552. 2.26 26 S/. S/.
2(. 2(.50 50 S/. S/.
1,2 1,262 62.' .'6 6 S/. S/.
',0 ',00 0.5 .53 3
'
S/. S/.
1,51 1,512. 2.50 50
S/. S/.
1,55 1,552. 2.26 26 S/. S/.
2)5. 2)5.30 30 S/. S/.
1,3 1,306 06.( .(6 6 S/. S/.
5,' 5,'01 01.5 .5' '
S/. S/.
1,)6 1,)6. .'5 '5
(
S/. S/.
1,55 1,552. 2.26 26 S/. S/.
1((. 1((.55 55 S/. S/.
1,3 1,352 52.' .'0 0 S/. S/.
),3 ),3) ). .' '
(
S/. S/.
1,)2 1,)25. 5.00 00
10
S/. S/.
1,552 1,552.2 .26 6 S/.
152. 152.21 21 S/.
1,)0 1,)00. 0.05 05 S/. S/.
2,() 2,(). .2 2
10
S/.
1,3 1,31. 1.25 25
11
S/. S/.
1,552 1,552.2 .26 6 S/.
103. 103.21 21 S/.
1,)) 1,))(. (.05 05 S/. S/.
1,)( 1,)((. (.'' ''
11
S/.
1,33 1,33'. '.50 50
12
S/. S/.
1,55 1,552. 2.26 26 S/. S/.
52.) 52.)( ( S/. S/.
1,)( 1,)((. (.'' '' S/. S/.
12
S/. S/.
1,2( 1,2(3. 3.'5 '5
+
IZACION (amorac!on fja o metodo A"em#n)
NT!"!S
#O"T$ACO
SA&O S/.
15,000.00
S/.
525.00 S/. 1,250.00
S/.
13,'50.00
S/.
)1.25 S/. 1,250.00
S/.
12,500.00
S/.
)3'.50 S/. 1,250.00
S/.
11,250.00
S/.
3(3.'5 S/. 1,250.00
S/.
10,000.00
S/.
350.00 S/. 1,250.00 S/.
,'50.00
S/.
306.25 S/. 1,250.00 S/.
',500.00
S/.
262.50 S/. 1,250.00 S/.
6,250.00
S/.
21.'5 S/. 1,250.00 S/.
5,000.00
S/.
1'5.00 S/. 1,250.00 S/.
3,'50.00
S/.
131.25 S/. 1,250.00 S/.
2,500.00
S/.
'.50
S/. 1,250.00 S/.
S/.
)3.'5
S/. 1,250.00
S/.
1,250.00 +
Con el objetivo de aplicar los conceptos vistos sobre amortización, tomemos como eje $1.000.000, la cual debe ser cancelada en un plazo de un año, con un interés del 31.2 mensualmente. !ealicemos la amortización, empleando los di"erentes métodos.
P=
S/. 1,000,000.00
n=
1 a:
i=
12 meses
31.20% anual
2.60% e7e.mensual
TABLA DE AMORTIZACION (cuota fja o metodo Frances) N°
0 1 2 3 ) 5 6 ' ( 10 11 12
CUOTA
S/. S/. S/. S/. S/. S/. S/. S/. S/. S/. S/. S/.
(,0'.3) (,0'.3) (,0'.3) (,0'.3) (,0'.3) (,0'.3) (,0'.3) (,0'.3) (,0'.3) (,0'.3) (,0'.3) (,0'.3)
NT!"!S
S/. S/. S/. S/. S/. S/. S/. S/. S/. S/. S/. S/.
26,000.00 2),125.(6 22,203.20 20,230.)5 1,206.)0 16,12(.'3 13,(((.0' 11,13.01 (,5'0.11 ',26.( ),(0'.5 2,)5.)2
A#O"T$ACON
S/. S/. S/. S/. S/. S/. S/. S/. S/. S/. S/. S/.
'2,0'.3) '3,(52.3 '5,'5.1) '',)'.( '(,'1.() 1,().61 ),0'(.2' 6,265.33 ,50.23 (0,0(.)5 (3,1'0.)( (5,5(2.(2
SA&O
S/. 1,000,000.00 S/. (2',(21.66 S/. 53,(6(.2 S/. '',0().1) S/. '00,2)6.25 S/. 620,3').31 S/. 53,)25.'0 S/. )5),3)6.)3 S/. 36,01.10 S/. 2'(,5'2.6 S/. 1,'63.)2 S/. (5,5(2.(2 S/. +
N° 0 1 2 3 ) 5 6 ' ( 10 11 12
plo una deuda por valor de % anual liuidado
ABLA DE AMORTIZACION (amorac!on fja o metodo A"em#n) CUOTA NT!"!S A#O"T$ACON SA&O
S/. S/. S/. S/. S/. S/. S/. S/. S/. S/. S/. S/.
10(,333.33 10',166.6' 105,000.00 102,33.33 100,666.6' (,500.00 (6,333.33 (),166.6' (2,000.00 (,33.33 ',666.6' 5,500.00
S/. S/. S/. S/. S/. S/. S/. S/. S/. S/. S/. S/.
26,000.00 23,33.33 21,666.6' 1(,500.00 1',333.33 15,166.6' 13,000.00 10,33.33 ,666.6' 6,500.00 ),333.33 2,166.6'
S/. S/. S/. S/. S/. S/. S/. S/. S/. S/. S/. S/.
3,333.33 3,333.33 3,333.33 3,333.33 3,333.33 3,333.33 3,333.33 3,333.33 3,333.33 3,333.33 3,333.33 3,333.33
S/. 1,000,000.00 S/. (16,666.6' S/. 33,333.33 S/. '50,000.00 S/. 666,666.6' S/. 53,333.33 S/. 500,000.00 S/. )16,666.6' S/. 333,333.33 S/. 250,000.00 S/. 166,666.6' S/. 3,333.33 S/. +
Un empresario adquiere un préstamo de la Banca Fondista por UM 5’000,000 a reintegrar en 5 cuotas anuales, con una tasa de interés flotante que al momento del otorgamiento es de 5.50% anual. Pagadas las 3 primeras cuotas, la tasa de interés crece a .5% anual, que se mantiene constante !asta el final. "la#ore la ta#la de amorti$acin.
P=
S/. 5,000,000.00
i1;3= i);5=
5.50% '.50%
n= N°
5 anuales CUOTA
NT!"!S
A#O"T$ACON
0
SA&O
S/. 5,000,000.00
1 S/. 1,2'5,000.00
S/. 2'5,000.00 S/. 1,000,000.00 S/. ),000,000.00
2 S/. 1,220,000.00
S/. 220,000.00 S/. 1,000,000.00 S/. 3,000,000.00
3 S/. 1,165,000.00
S/. 165,000.00 S/. 1,000,000.00 S/. 2,000,000.00
) S/. 1,150,000.00
S/. 150,000.00 S/. 1,000,000.00 S/. 1,000,000.00
5 S/. 1,0'5,000.00
S/. '5,000.00 S/. 1,000,000.00 S/. 5,000,000.00
S/. 0.00
Una persona toma un préstamo de UM &,000 para su liquidacin en '& amorti$aciones mensuales iguales, con una tasa de interés del 3.(5% mensual. )alcular el *alor de cada cuota + ela#ore el cronograma de pagos. Rpta.: El valor de cada cuota será de UM 166.67. P=
S/. ),000.00
i=
3.5% mensual
n=
2) mensuales
N° de cuot
PAGO
<uas iuales
INTERES ORTIZACI
0
CAPITAL
S/. 4,000.00
1 S/. 320.67 S/. 154.00 S/. 166.67 S/. 3,833.33 2 S/. 314.25 S/. 147.58 S/. 166.67 S/. 3,666.67 3 S/. 307.83 S/. 141.17 S/. 166.67 S/. 3,500.00 4 S/. 301.42 S/. 134.75 S/. 166.67 S/. 3,333.33 5 S/. 295.00 S/. 128.33 S/. 166.67 S/. 3,166.67 6 S/. 288.58 S/. 121.92 S/. 166.67 S/. 3,000.00 7 S/. 282.17 S/. 115.50 S/. 166.67 S/. 2,833.33 8 S/. 275.75 S/. 109.08 S/. 166.67 S/. 2,666.67 9 S/. 269.33 S/. 102.67 S/. 166.67 S/. 2,500.00 10 S/. 262.92 S/. 96.25 S/. 166.67 S/. 2,333.33 11 S/. 256.50 S/. 89.83 S/. 166.67 S/. 2,166.67 12 S/. 250.08 S/. 83.42 S/. 166.67 S/. 2,000.00 13 S/. 243.67 S/. 77.00 S/. 166.67 S/. 1,833.33 14 S/. 237.25 S/. 70.58 S/. 166.67 S/. 1,666.67 15 S/. 230.83 S/. 64.17 S/. 166.67 S/. 1,500.00 16 S/. 224.42 S/. 57.75 S/. 166.67 S/. 1,333.33 17 S/. 218.00 S/. 51.33 S/. 166.67 S/. 1,166.67 18 S/. 211.58 S/. 44.92 S/. 166.67 S/. 1,000.00 19 S/. 205.17 S/. 38.50 S/. 166.67
S/. 833.33
20 S/. 198.75 S/. 32.08 S/. 166.67
S/. 666.67
21 S/. 192.33 S/. 25.67 S/. 166.67
S/. 500.00
22 S/. 185.92 S/. 19.25 S/. 166.67
S/. 333.33
23 S/. 179.50 S/. 12.83 S/. 166.67
S/. 166.67
24 S/. 173.08
S/. 6.42 S/. 166.67
S/. ),000.00
S/. 0.00
Un pequeo empresario te-til adquiere dos mquinas remalladoras + una cortadora por UM / su pago en /' cuotas mensuales uniformes. "l primer pago se !ar un mes después de efectua compra. "l empresario considera que a los 5 meses puede pagar, adems de la mensualidad, u de UM 3,'0 + para saldar su deuda, le gustar1a seguir pagando la misma mensualidad !asta "ste pago adicional, !ar que disminu+a el n2mero de mensualidades. )alcular en qué mes t liquidarse la deuda, la compra se lle* a ca#o el pasado / de "nero del '003 + la tasa de inter mensual.
P=
S/. 15,000.00
i=
).50% mensual
n=
12 mesnuales
*5 mes= >e?a
N°
<uas uni7-mes
CUOTA=
S/. 3,2(0.00 CUOTA
NT!"!S
#O"T$ACO
0
SA&O S/. 15,000.00
1/1/2003
1
S/. 1,6)).((
S/. 6'5.00
S/. (6(.(( S/. 1),030.01
2/1/2003
2
S/. 1,6)).((
S/. 631.35 S/. 1,013.6) S/. 13,016.36
3/1/2003
3
S/. 1,6)).((
S/. 55.') S/. 1,05(.26 S/. 11,(5'.11
)/1/2003
)
S/. 1,6)).((
S/. 53.0' S/. 1,106.(2 S/. 10,50.1(
5/1/2003
5
S/. 1,6)).((
S/. ).26 S/. ),))6.'3
6/1/2003
6
S/. 1,6)).((
S/. 2.16 S/. 1,356.) S/. 5,0)6.61
'/1/2003
'
S/. 1,6)).((
S/. 22'.10 S/. 1,)1'.(0
S/. 3,62.'2
/1/2003
S/. 1,6)).((
S/. 163.2( S/. 1,)1.'0
S/. 2,1)'.02
(/1/2003
(
S/. 1,6)).((
S/. (6.62 S/. 1,5).3
S/. 5(.6)
10/1/2003
10
S/. 1,6)).((
S/. 26.()
11/1/2003
11
12/1/2003
12
S/. 5(.6)
S/. 6,)03.)5
S/. 0.00
S/. 1,6)).((
5,000 para da la a cantidad l final. rminar de s es &.5%
