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Una persona toma un prstamo por UM 15,000 a reintegrar en 12 cuotas

con un inters del 3.5% mensual. Aplicar los sistemas de amortizacin


francs y alemn.

P= S/. 15,000.00
n= 12 mensuales
i= 3.50% mensual

*CUOTA= S/. 1,552.26

TABLA DE AMORTIZACION (cuota fija o metodo Frances) TABLA DE AMORTIZACION (amortizacion fija
N PAGO INTERES AMORTIZACION SALDO N PAGO
0 S/. 15,000.00 0
1 S/. 1,552.26 S/. 525.00 S/. 1,027.26 S/. 13,972.74 1 S/. 1,775.00
2 S/. 1,552.26 S/. 489.05 S/. 1,063.21 S/. 12,909.53 2 S/. 1,731.25
3 S/. 1,552.26 S/. 451.83 S/. 1,100.43 S/. 11,809.10 3 S/. 1,687.50
4 S/. 1,552.26 S/. 413.32 S/. 1,138.94 S/. 10,670.16 4 S/. 1,643.75
5 S/. 1,552.26 S/. 373.46 S/. 1,178.80 S/. 9,491.36 5 S/. 1,600.00
6 S/. 1,552.26 S/. 332.20 S/. 1,220.06 S/. 8,271.30 6 S/. 1,556.25
7 S/. 1,552.26 S/. 289.50 S/. 1,262.76 S/. 7,008.53 7 S/. 1,512.50
8 S/. 1,552.26 S/. 245.30 S/. 1,306.96 S/. 5,701.57 8 S/. 1,468.75
9 S/. 1,552.26 S/. 199.55 S/. 1,352.70 S/. 4,348.87 9 S/. 1,425.00
10 S/. 1,552.26 S/. 152.21 S/. 1,400.05 S/. 2,948.82 10 S/. 1,381.25
11 S/. 1,552.26 S/. 103.21 S/. 1,449.05 S/. 1,499.77 11 S/. 1,337.50
12 S/. 1,552.26 S/. 52.49 S/. 1,499.77 S/. - 12 S/. 1,293.75
A DE AMORTIZACION (amortizacion fija o metodo Alemn)
INTERES AMORTIZACION SALDO
S/. 15,000.00
S/. 525.00 S/. 1,250.00 S/. 13,750.00
S/. 481.25 S/. 1,250.00 S/. 12,500.00
S/. 437.50 S/. 1,250.00 S/. 11,250.00
S/. 393.75 S/. 1,250.00 S/. 10,000.00
S/. 350.00 S/. 1,250.00 S/. 8,750.00
S/. 306.25 S/. 1,250.00 S/. 7,500.00
S/. 262.50 S/. 1,250.00 S/. 6,250.00
S/. 218.75 S/. 1,250.00 S/. 5,000.00
S/. 175.00 S/. 1,250.00 S/. 3,750.00
S/. 131.25 S/. 1,250.00 S/. 2,500.00
S/. 87.50 S/. 1,250.00 S/. 1,250.00
S/. 43.75 S/. 1,250.00 S/. -
Con el objetivo de aplicar los conceptos vistos sobre amortizacin, tomemos como ejemplo una deuda
$1.000.000, la cual debe ser cancelada en un plazo de un ao, con un inters del 31.2% anual liquidad
mensualmente.
Realicemos la amortizacin, empleando los diferentes mtodos.

P= S/. 1,000,000.00
n= 1 ao 12 meses
i= 31.20% anual 2.60% efec.mensual

TABLA DE AMORTIZACION (cuota fija o metodo Frances) TABLA DE AMORT


N CUOTA INTERES AMORTIZACION SALDO N
0 S/. 1,000,000.00 0
1 S/. 98,078.34 S/. 26,000.00 S/. 72,078.34 S/. 927,921.66 1
2 S/. 98,078.34 S/. 24,125.96 S/. 73,952.38 S/. 853,969.28 2
3 S/. 98,078.34 S/. 22,203.20 S/. 75,875.14 S/. 778,094.14 3
4 S/. 98,078.34 S/. 20,230.45 S/. 77,847.89 S/. 700,246.25 4
5 S/. 98,078.34 S/. 18,206.40 S/. 79,871.94 S/. 620,374.31 5
6 S/. 98,078.34 S/. 16,129.73 S/. 81,948.61 S/. 538,425.70 6
7 S/. 98,078.34 S/. 13,999.07 S/. 84,079.27 S/. 454,346.43 7
8 S/. 98,078.34 S/. 11,813.01 S/. 86,265.33 S/. 368,081.10 8
9 S/. 98,078.34 S/. 9,570.11 S/. 88,508.23 S/. 279,572.86 9
10 S/. 98,078.34 S/. 7,268.89 S/. 90,809.45 S/. 188,763.42 10
11 S/. 98,078.34 S/. 4,907.85 S/. 93,170.49 S/. 95,592.92 11
12 S/. 98,078.34 S/. 2,485.42 S/. 95,592.92 S/. - 12
como ejemplo una deuda por valor de
s del 31.2% anual liquidado

TABLA DE AMORTIZACION (amortizacion fija o metodo Alemn)


CUOTA INTERES AMORTIZACION SALDO
S/. 1,000,000.00
S/. 109,333.33 S/. 26,000.00 S/. 83,333.33 S/. 916,666.67
S/. 107,166.67 S/. 23,833.33 S/. 83,333.33 S/. 833,333.33
S/. 105,000.00 S/. 21,666.67 S/. 83,333.33 S/. 750,000.00
S/. 102,833.33 S/. 19,500.00 S/. 83,333.33 S/. 666,666.67
S/. 100,666.67 S/. 17,333.33 S/. 83,333.33 S/. 583,333.33
S/. 98,500.00 S/. 15,166.67 S/. 83,333.33 S/. 500,000.00
S/. 96,333.33 S/. 13,000.00 S/. 83,333.33 S/. 416,666.67
S/. 94,166.67 S/. 10,833.33 S/. 83,333.33 S/. 333,333.33
S/. 92,000.00 S/. 8,666.67 S/. 83,333.33 S/. 250,000.00
S/. 89,833.33 S/. 6,500.00 S/. 83,333.33 S/. 166,666.67
S/. 87,666.67 S/. 4,333.33 S/. 83,333.33 S/. 83,333.33
S/. 85,500.00 S/. 2,166.67 S/. 83,333.33 S/. -
Un empresario adquiere un prstamo de la Banca Fondista por UM
5000,000 a reintegrar en 5 cuotas anuales, con una tasa de inters
flotante que al momento del otorgamiento es de 5.50% anual.
Pagadas las 3 primeras cuotas, la tasa de inters crece a 7.5% anual,
que se mantiene constante hasta el final. Elabore la tabla de
amortizacin.

P= S/. 5,000,000.00
i13= 5.50%
i45= 7.50%
n= 5 anuales

N CUOTA INTERES AMORTIZACION SALDO


0 S/. 5,000,000.00
1 S/. 1,275,000.00 S/. 275,000.00 S/. 1,000,000.00 S/. 4,000,000.00
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
4 S/. 1,150,000.00 S/. 150,000.00 S/. 1,000,000.00 S/. 1,000,000.00
5 S/. 1,075,000.00 S/. 75,000.00 S/. 1,000,000.00 S/. 0.00
S/. 5,000,000.00
Una persona toma un prstamo de UM 4,000 para su liquidacin en 24
amortizaciones mensuales iguales, con una tasa de inters del 3.85% mensual.
Calcular el valor de cada cuota y elabore el cronograma de pagos.

Rpta.: El valor de cada cuota ser de UM 166.67.

P= S/. 4,000.00
i= 3.85% mensual
n= 24 mensuales (cuotas iguales)

N de cuotas PAGO INTERES AMORTIZACION CAPITAL


0 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/. 0.00
S/. 4,000.00
Un pequeo empresario textil adquiere dos mquinas remalladoras y una cortadora por UM 15,000 para
su pago en 12 cuotas mensuales uniformes. El primer pago se har un mes despus de efectuada la
compra. El empresario considera que a los 5 meses puede pagar, adems de la mensualidad, una cantidad
de UM 3,290 y para saldar su deuda, le gustara seguir pagando la misma mensualidad hasta el final.
Este pago adicional, har que disminuya el nmero de mensualidades. Calcular en qu mes terminar de
liquidarse la deuda, la compra se llev a cabo el pasado 1 de Enero del 2003 y la tasa de inters es 4.5%
mensual.

P= S/. 15,000.00
i= 4.50% mensual
n= 12 mesnuales (cuotas uniformes) CUOTA= S/. 1,644.99
*5to mes= S/. 3,290.00

Fecha N CUOTA INTERES AMORTIZACION SALDO


0 S/. 15,000.00
1/1/2003 1 S/. 1,644.99 S/. 675.00 S/. 969.99 S/. 14,030.01
2/1/2003 2 S/. 1,644.99 S/. 631.35 S/. 1,013.64 S/. 13,016.36
3/1/2003 3 S/. 1,644.99 S/. 585.74 S/. 1,059.26 S/. 11,957.11
4/1/2003 4 S/. 1,644.99 S/. 538.07 S/. 1,106.92 S/. 10,850.19
5/1/2003 5 S/. 1,644.99 S/. 488.26 S/. 4,446.73 S/. 6,403.45
6/1/2003 6 S/. 1,644.99 S/. 288.16 S/. 1,356.84 S/. 5,046.61
7/1/2003 7 S/. 1,644.99 S/. 227.10 S/. 1,417.90 S/. 3,628.72
8/1/2003 8 S/. 1,644.99 S/. 163.29 S/. 1,481.70 S/. 2,147.02
9/1/2003 9 S/. 1,644.99 S/. 96.62 S/. 1,548.38 S/. 598.64
10/1/2003 10 S/. 1,644.99 S/. 26.94 S/. 598.64 S/. 0.00
11/1/2003 11
12/1/2003 12
por UM 15,000 para
de efectuada la
sualidad, una cantidad
idad hasta el final.
qu mes terminar de
sa de inters es 4.5%