CAPITAL 1000000 CAPITAL

PERIODO 3 AÑOS PERIODO

TCEA 9% TCEA
TCEM S/ 395,054.76 TCEM
CUOTA CUOTA

N.CUOTA AMORTIZA GASTO FINA CUOTA SALDO N.CUOTA

1 305,054.76 90,000.00 395,054.76 694,945.24 1
2 332,509.69 62,545.07 395,054.76 362,435.56 2
3 362,435.56 32,619.20 395,054.76 - 3
1,000,000 185,164 1,185,164 1,057,381 4
5
104 1,000,000 6
37 185,164 7
45 1,185,164 8
9
Por el prestamo bancario 10
11
45 395,054.76 12
104 395,054.76 13
14
67 90,000.00 15
37 90,000.00 16
17
Por el pago de la 1ra cuota mas devengamiento de GF 18
19
45 395,054.76 20
104 395,054.76 21
22
67 62,545.07 23
37 62,545.07 24
25
Por el pago de la 2da cuota mas devengamiento de GF 26
27
45 395,054.76 28
104 395,054.76 29
30
67 32,619.20 31
37 32,619.20 32
33
Por el pago de la 3ra cuota mas devengamiento de GF 34
35
36
 1000000 CAPITAL
36 MESES PERIODO
9% TCEA
1% TCEB
S/ 33,214.31 CUOTA

AMORTIZA GASTO FINA CUOTA SALDO N.CUOTA

S/ 23,214.31 S/ 10,000.00 S/ 33,214.31 S/ 976,785.69 1
S/ 23,446.45 S/ 9,767.86 S/ 33,214.31 S/ 953,339.24 2
S/ 23,680.92 S/ 9,533.39 S/ 33,214.31 S/ 929,658.32 3
S/ 23,917.73 S/ 9,296.58 S/ 33,214.31 S/ 905,740.59 4
S/ 24,156.90 S/ 9,057.41 S/ 33,214.31 S/ 881,583.69 5
S/ 24,398.47 S/ 8,815.84 S/ 33,214.31 S/ 857,185.22 6
S/ 24,642.46 S/ 8,571.85 S/ 33,214.31 S/ 832,542.76 7
S/ 24,888.88 S/ 8,325.43 S/ 33,214.31 S/ 807,653.88 8
S/ 25,137.77 S/ 8,076.54 S/ 33,214.31 S/ 782,516.11 9
S/ 25,389.15 S/ 7,825.16 S/ 33,214.31 S/ 757,126.96 10
S/ 25,643.04 S/ 7,571.27 S/ 33,214.31 S/ 731,483.92 11
S/ 25,899.47 S/ 7,314.84 S/ 33,214.31 S/ 705,584.45 12
S/ 26,158.47 S/ 7,055.84 S/ 33,214.31 S/ 679,425.98 13
S/ 26,420.05 S/ 6,794.26 S/ 33,214.31 S/ 653,005.93 14
S/ 26,684.25 S/ 6,530.06 S/ 33,214.31 S/ 626,321.68 15
S/ 26,951.09 S/ 6,263.22 S/ 33,214.31 S/ 599,370.59 16
S/ 27,220.60 S/ 5,993.71 S/ 33,214.31 S/ 572,149.98 17
S/ 27,492.81 S/ 5,721.50 S/ 33,214.31 S/ 544,657.17 18
S/ 27,767.74 S/ 5,446.57 S/ 33,214.31 S/ 516,889.43
S/ 28,045.42 S/ 5,168.89 S/ 33,214.31 S/ 488,844.02
S/ 28,325.87 S/ 4,888.44 S/ 33,214.31 S/ 460,518.15
S/ 28,609.13 S/ 4,605.18 S/ 33,214.31 S/ 431,909.02
S/ 28,895.22 S/ 4,319.09 S/ 33,214.31 S/ 403,013.80
S/ 29,184.17 S/ 4,030.14 S/ 33,214.31 S/ 373,829.63
S/ 29,476.01 S/ 3,738.30 S/ 33,214.31 S/ 344,353.62
S/ 29,770.77 S/ 3,443.54 S/ 33,214.31 S/ 314,582.84
S/ 30,068.48 S/ 3,145.83 S/ 33,214.31 S/ 284,514.36
S/ 30,369.17 S/ 2,845.14 S/ 33,214.31 S/ 254,145.20
S/ 30,672.86 S/ 2,541.45 S/ 33,214.31 S/ 223,472.34
S/ 30,979.59 S/ 2,234.72 S/ 33,214.31 S/ 192,492.75
S/ 31,289.38 S/ 1,924.93 S/ 33,214.31 S/ 161,203.37
S/ 31,602.28 S/ 1,612.03 S/ 33,214.31 S/ 129,601.09
S/ 31,918.30 S/ 1,296.01 S/ 33,214.31 S/ 97,682.79
S/ 32,237.48 S/ 976.83 S/ 33,214.31 S/ 65,445.31
S/ 32,559.86 S/ 654.45 S/ 33,214.31 S/ 32,885.46
S/ 32,885.46 S/ 328.85 S/ 33,214.31 S/ 0.00
S/ 1,000,000.00 S/ 195,715.15 S/ 1,195,715.15 S/ 18,571,515.33
 1,000,000.00 CAPITAL 1,000,000.00
18 PERIODO 12
9% TCEA 9%
1% TCET 2%
S/ 63,501.07 CUOTA S/ 95,595.27

AMORTIZA GASTO FINA CUOTA SALDO N.CUOTA AMORTIZA

S/ 49,034.48 S/ 14,466.59 S/ 63,501.07 S/ 950,965.52 1 S/ 73,817.09
S/ 49,743.84 S/ 13,757.23 S/ 63,501.07 S/ 901,221.69 2 S/ 75,424.69
S/ 50,463.46 S/ 13,037.61 S/ 63,501.07 S/ 850,758.23 3 S/ 77,067.30
S/ 51,193.49 S/ 12,307.57 S/ 63,501.07 S/ 799,564.73 4 S/ 78,745.69
S/ 51,934.09 S/ 11,566.98 S/ 63,501.07 S/ 747,630.64 5 S/ 80,460.62
S/ 52,685.40 S/ 10,815.67 S/ 63,501.07 S/ 694,945.24 6 S/ 82,212.91
S/ 53,447.58 S/ 10,053.49 S/ 63,501.07 S/ 641,497.66 7 S/ 84,003.36
S/ 54,220.78 S/ 9,280.29 S/ 63,501.07 S/ 587,276.88 8 S/ 85,832.80
S/ 55,005.17 S/ 8,495.90 S/ 63,501.07 S/ 532,271.71 9 S/ 87,702.08
S/ 55,800.91 S/ 7,700.16 S/ 63,501.07 S/ 476,470.80 10 S/ 89,612.07
S/ 56,608.16 S/ 6,892.91 S/ 63,501.07 S/ 419,862.64 11 S/ 91,563.66
S/ 57,427.09 S/ 6,073.98 S/ 63,501.07 S/ 362,435.56 12 S/ 93,557.75
S/ 58,257.86 S/ 5,243.21 S/ 63,501.07 S/ 304,177.70 1,000,000.00
S/ 59,100.65 S/ 4,400.41 S/ 63,501.07 S/ 245,077.04
S/ 59,955.64 S/ 3,545.43 S/ 63,501.07 S/ 185,121.41
S/ 60,822.99 S/ 2,678.08 S/ 63,501.07 S/ 124,298.42
S/ 61,702.89 S/ 1,798.17 S/ 63,501.07 S/ 62,595.52
S/ 62,595.52 S/ 905.54 S/ 63,501.07 S/ 0.00
S/ 1,000,000.00 S/ 143,019.21 S/ 1,143,019.21 S/ 8,886,171.41
 CAPITAL 1,000,000.00
PERIODO 9
TCEA 9%
TCEC 3%
CUOTA S/ 127,920.78

GASTO FINA CUOTA SALDO N.CUOTA AMORTIZA GASTO FINA

S/ 21,778.18 S/ 95,595.27 S/ 926,182.91 1 S/ 98,778.31 S/ 29,142.47
S/ 20,170.58 S/ 95,595.27 S/ 850,758.23 2 S/ 101,656.96 S/ 26,263.82
S/ 18,527.97 S/ 95,595.27 S/ 773,690.93 3 S/ 104,619.49 S/ 23,301.29
S/ 16,849.58 S/ 95,595.27 S/ 694,945.24 4 S/ 107,668.36 S/ 20,252.42
S/ 15,134.64 S/ 95,595.27 S/ 614,484.62 5 S/ 110,806.08 S/ 17,114.70
S/ 13,382.36 S/ 95,595.27 S/ 532,271.71 6 S/ 114,035.24 S/ 13,885.53
S/ 11,591.91 S/ 95,595.27 S/ 448,268.35 7 S/ 117,358.51 S/ 10,562.27
S/ 9,762.47 S/ 95,595.27 S/ 362,435.56 8 S/ 120,778.63 S/ 7,142.15
S/ 7,893.19 S/ 95,595.27 S/ 274,733.48 9 S/ 124,298.42 S/ 3,622.36
S/ 5,983.20 S/ 95,595.27 S/ 185,121.41 1,000,000.00 151,287.01
S/ 4,031.61 S/ 95,595.27 S/ 93,557.75
S/ 2,037.52 S/ 95,595.27 S/ 0.00
147,143.19 1,147,143.19 5,756,450.19
 CAPITAL 1,000,000.00
PERIODO 6
TCEA 9%
TCES 4%
CUOTA S/ 193,272.42

CUOTA SALDO N.CUOTA AMORTIZA GASTO FINA

S/ 127,920.78 S/ 901,221.69 1 S/ 149,241.77 S/ 44,030.65
S/ 127,920.78 S/ 799,564.73 2 S/ 155,812.98 S/ 37,459.44
S/ 127,920.78 S/ 694,945.24 3 S/ 162,673.53 S/ 30,598.89
S/ 127,920.78 S/ 587,276.88 4 S/ 169,836.15 S/ 23,436.27
S/ 127,920.78 S/ 476,470.80 5 S/ 177,314.15 S/ 15,958.27
S/ 127,920.78 S/ 362,435.56 6 S/ 185,121.41 S/ 8,151.02
S/ 127,920.78 S/ 245,077.04 1,000,000.00 159,634.54
S/ 127,920.78 S/ 124,298.42
S/ 127,920.78 S/ 0.00
1,151,287.01 4,191,290.37
 CRONOGRAMA POR ARRENDAMIENTO FINANCIERO

Necesidad: financiar la adquisicion de una linea de produccion de gaseosas

COSTO: 15,000,000.00
CUOTA INICIAL 3,000,000.00 20%
IMPORTE A FINANCIAR 12,000,000.00 CAPITAL
CUOTA SALDO TCEA: 8%
S/ 193,272.42 S/ 850,758.23 PERIODO 36 MESES
S/ 193,272.42 S/ 694,945.24 TCEM: 0.64%
S/ 193,272.42 S/ 532,271.71 OPCION DE COMPRA: 5,000.00 AL FINAL QUE ME QUEDE
S/ 193,272.42 S/ 362,435.56 CUOTA SIN IGV S/ 374,369.03
S/ 193,272.42 S/ 185,121.41 IGV 67386.4251125692
S/ 193,272.42 S/ 0.00 CUOTA CON IGV S/ 441,755.45
1,159,634.54 2,625,532.15
N.CUOTA AMORTIZA GASTO FINA
0 3,000,000.00
1 S/ 297,160.67 S/ 77,208.36
2 S/ 299,072.61 S/ 75,296.42
3 S/ 300,996.85 S/ 73,372.18
4 S/ 302,933.47 S/ 71,435.56
5 S/ 304,882.56 S/ 69,486.47
6 S/ 306,844.18 S/ 67,524.85
7 S/ 308,818.42 S/ 65,550.60
8 S/ 310,805.37 S/ 63,563.66
9 S/ 312,805.10 S/ 61,563.93
10 S/ 314,817.70 S/ 59,551.33
11 S/ 316,843.25 S/ 57,525.78
12 S/ 318,881.83 S/ 55,487.20
13 S/ 320,933.52 S/ 53,435.51
14 S/ 322,998.42 S/ 51,370.61
15 S/ 325,076.60 S/ 49,292.43
16 S/ 327,168.15 S/ 47,200.88
17 S/ 329,273.16 S/ 45,095.87
18 S/ 331,391.71 S/ 42,977.31
19 S/ 333,523.90 S/ 40,845.13
20 S/ 335,669.80 S/ 38,699.23
21 S/ 337,829.51 S/ 36,539.52
22 S/ 340,003.12 S/ 34,365.91
23 S/ 342,190.71 S/ 32,178.32
24 S/ 344,392.37 S/ 29,976.66
25 S/ 346,608.20 S/ 27,760.83
26 S/ 348,838.29 S/ 25,530.74
27 S/ 351,082.73 S/ 23,286.30
 28 S/ 353,341.60 S/ 21,027.43
29 S/ 355,615.01 S/ 18,754.02
30 S/ 357,903.05 S/ 16,465.98
31 S/ 360,205.81 S/ 14,163.22
32 S/ 362,523.38 S/ 11,845.64
33 S/ 364,855.87 S/ 9,513.16
34 S/ 367,203.36 S/ 7,165.66
35 S/ 369,565.96 S/ 4,803.07
36 S/ 371,943.76 S/ 2,425.27
OPCION DE COMPRA S/ 5,000.00 S/ -
15,000,000.00 1,482,285.02

32 15,000,000.00
37 1,482,285.02
189 2,966,811.30
45

45 3,540,000.00
40 540,000.00
189
42

42 3,540,000.00
104

PAGO DE LA 1RA CUOTA

45
40
189
42

42
104

67
37

OPCION DE COMPRA

45
40
189
42
 42 0
104

SE DA DE BAJA EL CONTRATO DE ARRENDAMIENTO FINA

SE EMITE UN NUEVO CONTRATO POR COMPRA DE VENT
ccion de gaseosas

QUE ME QUEDE

CUOTA SIN IGV IGV CUOTA CON IGV SALDO

3,000,000.00 540,000.00 3,540,000.00 12,000,000.00
S/ 374,369.03 S/ 67,386.43 S/ 441,755.45 S/ 11,702,839.33
S/ 374,369.03 S/ 67,386.43 S/ 441,755.45 S/ 11,403,766.73
S/ 374,369.03 S/ 67,386.43 S/ 441,755.45 S/ 11,102,769.88
S/ 374,369.03 S/ 67,386.43 S/ 441,755.45 S/ 10,799,836.40
S/ 374,369.03 S/ 67,386.43 S/ 441,755.45 S/ 10,494,953.85
S/ 374,369.03 S/ 67,386.43 S/ 441,755.45 S/ 10,188,109.67
S/ 374,369.03 S/ 67,386.43 S/ 441,755.45 S/ 9,879,291.24
S/ 374,369.03 S/ 67,386.43 S/ 441,755.45 S/ 9,568,485.87
S/ 374,369.03 S/ 67,386.43 S/ 441,755.45 S/ 9,255,680.77
S/ 374,369.03 S/ 67,386.43 S/ 441,755.45 S/ 8,940,863.07
S/ 374,369.03 S/ 67,386.43 S/ 441,755.45 S/ 8,624,019.82
S/ 374,369.03 S/ 67,386.43 S/ 441,755.45 S/ 8,305,138.00
S/ 374,369.03 S/ 67,386.43 S/ 441,755.45 S/ 7,984,204.48
S/ 374,369.03 S/ 67,386.43 S/ 441,755.45 S/ 7,661,206.06
S/ 374,369.03 S/ 67,386.43 S/ 441,755.45 S/ 7,336,129.46
S/ 374,369.03 S/ 67,386.43 S/ 441,755.45 S/ 7,008,961.31
S/ 374,369.03 S/ 67,386.43 S/ 441,755.45 S/ 6,679,688.15
S/ 374,369.03 S/ 67,386.43 S/ 441,755.45 S/ 6,348,296.44
S/ 374,369.03 S/ 67,386.43 S/ 441,755.45 S/ 6,014,772.54
S/ 374,369.03 S/ 67,386.43 S/ 441,755.45 S/ 5,679,102.74
S/ 374,369.03 S/ 67,386.43 S/ 441,755.45 S/ 5,341,273.23
S/ 374,369.03 S/ 67,386.43 S/ 441,755.45 S/ 5,001,270.12
S/ 374,369.03 S/ 67,386.43 S/ 441,755.45 S/ 4,659,079.41
S/ 374,369.03 S/ 67,386.43 S/ 441,755.45 S/ 4,314,687.04
S/ 374,369.03 S/ 67,386.43 S/ 441,755.45 S/ 3,968,078.84
S/ 374,369.03 S/ 67,386.43 S/ 441,755.45 S/ 3,619,240.55
S/ 374,369.03 S/ 67,386.43 S/ 441,755.45 S/ 3,268,157.82
 S/ 374,369.03 S/ 67,386.43 S/ 441,755.45 S/ 2,914,816.22
S/ 374,369.03 S/ 67,386.43 S/ 441,755.45 S/ 2,559,201.20
S/ 374,369.03 S/ 67,386.43 S/ 441,755.45 S/ 2,201,298.15
S/ 374,369.03 S/ 67,386.43 S/ 441,755.45 S/ 1,841,092.34
S/ 374,369.03 S/ 67,386.43 S/ 441,755.45 S/ 1,478,568.96
S/ 374,369.03 S/ 67,386.43 S/ 441,755.45 S/ 1,113,713.09
S/ 374,369.03 S/ 67,386.43 S/ 441,755.45 S/ 746,509.72
S/ 374,369.03 S/ 67,386.43 S/ 441,755.45 S/ 376,943.76
S/ 374,369.03 S/ 67,386.43 S/ 441,755.45 S/ 5,000.00
S/ 5,000.00 S/ 900.00 S/ 5,900.00
16,482,285.02 2,966,811.30 19,449,096.33

19,449,096.33

540,000.00
3,540,000.00

3,540,000.00

LA 1RA CUOTA
 0

DE ARRENDAMIENTO FINANCIERO
TO POR COMPRA DE VENTA DE ACTIVO