Casos Finan
Transcript of Casos Finan
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CASOS D
BANCO DE CREDITO DEL PERU
PRESTAMO 500,000.00 TEA 12.% PLAZO 4 AOS
CALCULO DE LA CUOTA
CUOTA = 500,000.00 (1.404928) 0.12
1.404928 1
CUOTA 99812.00
CALCULO DEL CRONOGRAMA
N SALDO IINTERES CAPITAL CUOTA
01 500,000.00 !0000.00 !0,000.00
02 500,000.00 !0000.00 148,1"4.00 208,1"4.00
0# #51,82!.00 42219.00 1!5,955.00 208,1"4.00
04 185,8"1.00 22#05.00 185,8"1.00 208,1"4.00
TOTAL 184524 500,000.00 684,522.00
FLUJO DE EGRESOS
ESCUDO FISCAL 30
CUOTA INTERES RECIACION RENTA FEC
!0,000.00 !0000.00 100,000.00 48,000.00 12,000.00
208,1"4.00 !0000.00 100,000.00 48,000.00 1!0,1"4.00
208,1"4.00 42219.00 100,000.00 42,!!5."0 1!5,508.#0
208,1"4.00 22#05.00 100,000.00 #!,!91.50 1"1,482.50
0.00 0.00 100,000.00 #0,000.00 #0,000.00
684,522.00 184524 500,000.00 205,35!.20 4!9,164.80
1 1 0.80
SOLUCION PREGUNTA 01
(1$)& = (1.12)# 0.12
(1$)&1 (1.12)#1
FSA1 =
(1$)1 (1$0.25)1
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1 1 0.!4
1 1 0.512
1 1 0.409!
1 1 0.#2"!8
CAJA SULLANA
PRESTAMO 500,000.00 TEA 15.% PLAZO 5 AOS
COMISION FIAT 5,000.00
495,000.00DEUDA '(500000199$500000)=505051
1.1 CALCULO DE LA CUOTA
CUOTA = 505,051.00 (2.011#5"1) 0.15
2.011#5"1 1
CUOTA 150665.00
2.2 CALCULO DEL CRONOGRAMA
N SALDO IINTERES CAPITAL CUOTA
00 505,051.00 5051.00 5,051.00
01 505,051.00 "5"58.00 "4,90".00 150,!!5.00
02 4#0,144.00 !4522.00 8!,14#.00 150,!!5.00
0# #44,001.00 51!00.00 99,0!5.00 150,!!5.00
04 244,9#!.00 #!"40.00 11#,925.00 150,!!5.0005 1#1,011.00 19!52.00 1#1,011.00 150,!!5.00
TOTAL 253323 505,051.00 !58,3!6.00
FSA2
(1$)2 (1$0.25)2
FSA#
(1$)# (1$0.25)#
FSA4
(1$)4 (1$0.25)4
FSA5
(1$)5 (1$0.25)5
(1$)& = (1.15)5 0.15
(1$)&1 (1.15)51
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2.3 FLUJO DE EGRESOS
ESCUDO FISCAL 30
CUOTA INTERES RECIACION RENTA FEC
5,051.00 5051.00 5,051.00
150,!!5.00 "5"58.00 100,000.00 54,242."0 9!,422.#0
150,!!5.00 !4522.00 100,000.00 49,#5!.!0 101,#08.40
150,!!5.00 51!00.00 100,000.00 45,480.00 105,185.00
150,!!5.00 #!"40.00 100,000.00 41,022.00 109,!4#.00
150,!!5.00 19!52.00 100,000.00 #5,895.!0 114,"!9.40
!58,3!6.00 253323 500,000.00 225,996.90 532,3!9.10
1 1 0.80
1 1 0.!4
1 1 0.512
1 1 0.409!
1 1 0.#2"!8
LEASING 30
N CUOTA RENTA FEC FACTOR
0 150,000.00 0 150,000.00 1
1 150,000.00 45000 105,000.00 0.8
2 150,000.00 45000 105,000.00 0.!9
# 150,000.00 45000 105,000.00 0.51
4 0.00 45000 45,000.00 0.41
600,000.00 180000 420,000.00
R"#$. S% &%'()*%+$ %- +$+'*$)*%+#( %- BCP "(&/% %#% -% %+%&
FSA1 =
(1$)1 (1$0.25)1
FSA2
(1$)2 (1$0.25)2
FSA#
(1$)# (1$0.25)#
FSA4
(1$)4 (1$0.25)4
FSA5
(1$)5 (1$0.25)5
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E FINANCIAMIENTO
PERIODO *RACIA 1 AO
0.1!8591# 0.41!#488#
0.404928
FACTOR FECA
0.80 9,!00.00
0.!4 102,511.#!
0.51 84,409.2#
0.41 "0,#0".8#
0.## 9,900.00
2.69 256,928.42
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COMSION FIAT ' 1%
0.#01"0#5!5 0.298#155"
1.011#5"1
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FACTOR FECA
2,041.00
0.80 "",1#".84
0.!4 !4,8#".#8
0.51 5#,!44.#5
0.41 44,95#.!#
0.## #",8"#.90
2.69 280,488.10
FECA
150000
84000
"2450
5#550
18450
341550
)%+( $-*$ % *+%&(.
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SOLUCION P
BANCO DE CREDITO DEL PERU
LINEA CREDITO #!0,000.00 TEA 15.% PLAZO 4 AOSPRESTAMO #00,000.00
CALCULO DE LA CUOTA
CUOTA = #00,000.00 (1.5208"5) 0.15
1.5208"5 1
CUOTA 131293.00
CALCULO DEL CRONOGRAMA
N SALDO IINTERES CAPITAL CUOTA
01 #00,000.00 45000.00 45,000.00
02 #00,000.00 45000.00 8!,29#.00 1#1,29#.00
0# 21#,"0".00 #205!.00 99,2#".00 1#1,29#.00
04 114,4"0.00 1"1"1.00 114,4"0.00 1#1,29#.00
TOTAL 13922! 300,000.00 438,8!9.00
FLUJO DE EGRESOS
ESCUDO FISCAL 30
CUOTA INTERESRECIACION RENTA FEC
45,000.00 45000.00 !0,000.00 #1,500.00 1#,500.00
1#1,29#.00 45000.00 !0,000.00 #1,500.00 99,"9#.00
1#1,29#.00 #205!.00 !0,000.00 2",!1!.80 10#,!"!.20
1#1,29#.00 1"1"1.00 !0,000.00 2#,151.#0 108,141."0
0.00 0.00 !0,000.00 18,000.00 18,000.00
438,8!9.00 13922! 131,!68.10 30!,110.90
1 1 0.80
1 1 0.!4
(1$)& = (1.15)# 0.15
(1$)&1 (1.15)#1
FSA1 =
(1$)1 (1$0.25)1
FSA2
(1$)2 (1$0.25)2
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1 1 0.512
1 1 0.409!
1 1 0.#2"!8
CAJA SULLANA
PRESTAMO #00,000.00 TEA 20.% PLAZO 5 AOS
COMISION FIAT #,000.00
29",000.00
DEUDA '(#00000199$#00000)=#0#0#0
1.1 CALCULO DE LA CUOTA
CUOTA = #0#,0#0.00 (2.488#2) 0.20
2.488#2 1
CUOTA 10132!.00
2.2 CALCULO DEL CRONOGRAMA
N SALDO IINTERES CAPITAL CUOTA
00 #0#,0#0.00 #0#0.00 #,0#0.00
01 #0#,0#0.00 !0!0!.00 40,"21.00 101,#2".00
02 2!2,#09.00 524!2.00 48,8!5.00 101,#2".00
0# 21#,444.00 42!89.00 58,!#8.00 101,#2".00
04 154,80!.00 #09!1.00 "0,#!!.00 101,#2".00
05 84,440.00 1!888.00 84,4#9.00 101,#2".00
TOTAL 206636.48 303,030.00 509,665.00
2.3 FLUJO DE EGRESOS
ESCUDO FISCAL 30
CUOTA INTERESRECIACION RENTA FEC
#,0#0.00 #0#0.00 #,0#0.00
101,#2".00 !0!0!.00 !0,000.00 #",090.80 !4,2#!.20
101,#2".00 524!2.00 !0,000.00 ##,"#8.!0 !",588.40
FSA#
(1$)# (1$0.25)#
FSA4
(1$)4 (1$0.25)4
FSA5
(1$)5 (1$0.25)5
(1$)& = (1.20)5 0.20
(1$)&1 (1.20)51
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101,#2".00 42!89.00 !0,000.00 #0,80!."0 "0,520.#0
101,#2".00 #09!1.00 !0,000.00 2",288.#0 "4,0#8."0
101,#2".00 1!888.00 !0,000.00 2#,0!!.40 "8,2!0.!0
509,665.00 206636 151,990.80 35!,6!4.20
1 1 0.80
1 1 0.!4
1 1 0.512
1 1 0.409!
1 1 0.#2"!8
LEASING 30
N CUOTA RENTA FEC FACTOR
0 "5,000.00 0 "5,000.00 1
1 "5,000.00 22500 52,500.00 0.82 "5,000.00 22500 52,500.00 0.!9
# "5,000.00 22500 52,500.00 0.51
4 "5,000.00 22500 52,500.00 0.51
5 0.00 22500 22,500.00 0.41
3!5,000.00 112500 262,500.00
R"#$. S% &%'()*%+$ %- +$+'*$)*%+#( %- BCP "(&/% -% %+%&$ )%+
FSA1 =
(1$)1 (1$0.25)1
FSA2
(1$)2 (1$0.25)2
FSA#
(1$)# (1$0.25)#
FSA4
(1$)4 (1$0.25)4
FSA5
(1$)5 (1$0.25)5
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EGUNTA 02
PERIODO *RACIA 1 AO
0.2281#125 0.4#"9"!!21 131392.99
0.5208"5405
FACTOR FECA
0.80 10,800.00
0.!4 !#,8!".52
0.51 52,8"4.8!
0.41 44,##8.10
0.## 5,940.00
2.69 165,940.48
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COMSION FIAT ' 1%
0.49"!!4 0.##4#"9"0# 10132!.08
1.488#2
FACTOR FECA
2,041.00
0.80 51,#88.9!
0.!4 4#,25!.58
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0.51 #5,9!5.#5
0.41 #0,#55.8"
0.## 25,82!.00
2.69 188,833.!5
FECA
"5000
42000#!225
2!""5
2!""5
9225
19!550
$-*$ % *+%&(.
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SOLUCION PREGUNTA
CMAC
PRESTAMO #00,000.00 TEA 18.% PLAZO 4 AOS
CALCULO DE LA CUOTA
CUOTA = #00,000.00 (1.!4#0#2) 0.18
1.!4#0#2 1
CUOTA 13!9!!.00
CALCULO DEL CRONOGRAMA
N SALDO IINTERES CAPITAL CUOTA
01 #00,000.00 54000.00 54,000.00
02 #00,000.00 54000.00 8#,9"".00 1#",9"".00
0# 21!,02#.00 #8884.00 99,09#.00 1#",9"".00
04 11!,9#0.00 2104".00 11!,9#0.00 1#",9"".00
TOTAL 16!931 300,000.00 46!,931.00
FLUJO DE EGRESOS
ESCUDO FISCAL 30
CUOTA INTERESRECIACION RENTA FEC
54,000.00 54000.00 "5,000.00 #8,"00.00 15,#00.00
1#",9"".00 54000.00 "5,000.00 #8,"00.00 99,2"".00
1#",9"".00 #8884.00 "5,000.00 #4,1!5.20 10#,811.80
1#",9"".00 2104".00 "5,000.00 28,814.10 109,1!2.90
46!,931.00 16!931 140,3!9.30 32!,551.!0
1 1 0.8#
1 1 0.!94444444
1 1 0.5"8"0#"04
(1$)& = (1.18)# 0.18
(1$)&1 (1.18)#1
FSA1 =
(1$)1 (1$0.20)1
FSA2
(1$)2 (1$0.20)2
FSA#
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1 1 0.48225#08!
LEASING 30
N CUOTA RENTA FEC FACTOR
0 100,000.00 0 100,000.00 1
1 100,000.00 0 100,000.00 0.8#
2 100,000.00 0 100,000.00 0.!9
# 100,000.00 0 100,000.00 0.58
5 0.00 0 0.00 0.48
400,000.00 0 400,000.00
R"#$.* % &%'()*%+$ %- +$+'*$)*%+#( % -$ CMAC.
(1$)# (1$0.20)#
FSA4
(1$)4 (1$0.20)4
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3
1 AO PERIODO DE *RACIA
0.295"45"! 0.45992#8!1 13!9!!.16
0.!4#0#2
FACTOR FECA
0.8# 12,!99.00
0.!9 !8,501.1#
0.58 !0,210.84
0.48 52,#98.19
2.58 193,809.1!
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FECA
100000
8#000
!9000
58000
0
310000
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SOLUCION PR
LEASING 30
N CUOTA RENTA FEC FACTOR0 250,000.00 0 250,000.00 1
1 250,000.00 "5000 1"5,000.00 0."8
2 250,000.00 "5000 1"5,000.00 0.!1
# 250,000.00 "5000 1"5,000.00 0.48
5 0.00 "5000 "5,000.00 0.#"
300000 !00,000.00
1 1 0."8
1 1 0.!10#515!#
1 1 0.4"!8#"158
1 1 0.#"25290#
BANCO FINANCIERO
LINEA CREDIT 1,000,000.00 TEA 14.% PLAZO 5 AOS
PRESTAMO 800,000.00
CALCULO DE LA CUOTA
CUOTA = 800,000.00 (1.!889!01!) 0.141.!889!01! 1
CUOTA 2!4564.00
CALCULO DEL CRONOGRAMA
N SALDO IINTERES CAPITAL CUOTA
01 800,000.00 112000.00 112,000.00
02 800,000.00 112000.00 1!2,5!4.00 2"4,5!4.000# !#",4#!.00 89241.00 185,#2#.00 2"4,5!4.00
04 452,11#.00 !#29!.00 211,2!8.00 2"4,5!4.00
FSA1 =
(1$)1 (1$0.28)1
FSA2
(1$)2 (1$0.28)2
FSA#
(1$)# (1$0.28)#
FSA4(1$)4 (1$0.28)4
(1$)& = (1.14)4 0.14(1$)&1 (1.14)4 1
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05 240,845.00 ##"18.00 240,84!.00 2"4,5!4.00
TOTAL 410255.00 800,001.00 1,210,256.00
FLUJO DE EGRESOS
ESCUDO FISCAL 30CUOTA INTERES PRECIACION RENTA FEC
112,000.00 112000.00 200,000.00 9#,!00.00 18,400.00
2"4,5!4.00 112000.00 200,000.00 9#,!00.00 180,9!4.00
2"4,5!4.00 89241.00 200,000.00 8!,""2.#0 18","91."0
2"4,5!4.00 !#29!.00 200,000.00 "8,988.80 195,5"5.20
2"4,5!4.00 ##"18.00 0.00 10,115.40 2!4,448.!0
410255.00 800,000.00 363,0!6.50 84!,1!9.50
1 1 0."8
1 1 0.!10#515!#
1 1 0.4"!8#"158
1 1 0.#"25290#
1 1 0.291044"81
FINANCIERA RAI
PRESTAMO 800,000.00 TEA 12.% PLAZO 4 AOSCOMISION FIA 1!,000.00
"84,000.00
DEUDA '(800000298$800000)=81!#2"
CALCULO DE LA CUOTA
CUOTA = 81!,#2".00 (1.5"#519#!) 0.12
1.5"#519#! 1
CUOTA 268!63.00
FSA1 =
(1$)1 (1$0.28)1
FSA2
(1$)2 (1$0.28)2
FSA#
(1$)# (1$0.28)#
FSA4
(1$)4 (1$0.28)4
FSA5
(1$)5 (1$0.28)5
(1$)& = (1.12)4 0.12
(1$)&1 (1.12)4 1
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CALCULO DEL CRONOGRAMA
N SALDO IINTERES CAPITAL CUOTA
00 81!,#2".00 1!#2".00 1!,#2".0001 81!,#2".00 9"959.00 1"0,804.00 2!8,"!#.00
02 !45,52#.00 ""4!#.00 191,#00.00 2!8,"!#.00
0# 454,22#.00 5450".00 214,25!.00 2!8,"!#.00
04 2#9,9!".00 28"9!.00 2#9,9!".00 2!8,"!#.00
TOTAL 2!5052.48 816,32!.00 1,091,3!9.00
2.3 FLUJO DE EGRESOS
ESCUDO FISCAL 30CUOTA INTERES PRECIACION RENTA FEC
1!,#2".00 1!#2".00 1!,#2".00
2!8,"!#.00 9"959.00 200,000.00 94,285.80 1"4,4"".20
2!8,"!#.00 ""4!#.00 200,000.00 8#,2#8.90 185,524.10
2!8,"!#.00 5450".00 200,000.00 "!,#52.10 192,410.90
2!8,"!#.00 28"9!.00 200,000.00 !8,!#8.80 200,124.20
2!5052.00 800,000.00 322,515.60 !68,863.40
1 1 0.80
1 1 0.!4
1 1 0.512
1 1 0.409!
LEASING 30
N CUOTA RENTA FEC FACTOR
0 250,000.00 0 250,000.00 1
1 250,000.00 "5000 1"5,000.00 0."8
2 250,000.00 "5000 1"5,000.00 0.!1
# 250,000.00 "5000 1"5,000.00 0.485 0.00 "5000 "5,000.00 0.#"
300000 !00,000.00
FSA1 =
(1$)1 (1$0.25)1
FSA2
(1$)2 (1$0.25)2
FSA#
(1$)# (1$0.25)#
FSA4
(1$)4 (1$0.25)4
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R"#$. S% &%'()*%+$ %- +$+'*$)*%+#( %- BANCO FINANCIERO "(&/
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GUNTA 04
FECA250000
1#!500
10!"50
84000
2""50
549500
PERIODO *RACIA 1 AO
0.2#!454422 0.#4#204"8# 2!4563.83
0.!889!01!
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FACTOR FECA
0."8 14,#52.00
0.!1 110,#88.04
0.48 90,140.02
0.#" "2,#!2.82
0.29 "!,!90.09
2.53 363,932.9!
COMSION FIAT ' 2%
0.188822#2# 0.#292#44#! 268!62.96
0.5"#519#!
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FACTOR FECA
1.00 2,041.00
0."8 1#!,092.22
0.!1 11#,1!9."0
0.48 92,#5".2#
0.#" "4,045.95
41!,!06.10
FECA
250000
1#!500
10!"50
840002""50
549500
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-% %+%&$ )%+( $-*$ % *+%&(.