1 PRÉSTAMOS POR COBRAR O POR PAGAR

INSTRUMENTOS FINANCIEROS
Ingresos por intereses
Financiamiento

RECIBÍ UN PRÉSTAMO MES CERO RECIBE EL PRÉSTAMO

Valor presente / nominal $ $ 250,000,000 Pasivo
Tasa interés % 1.53% Efectiva mensual Activo
Tiempo (périodo) 60 meses
Cuota $ $ 6,398,970 mensuales
$ 383,938,215 MES CERO HACE EL PRÉSTAMO
Activo
Tasa de interes anual 20% Activo
Tasa de interes mensual 1.53%

Mes Saldo inicial Cuota Intereses Abono capital Saldo final

0 $ 250,000,000
1 $ 250,000,000 $ 6,398,970 3,827,368 2,571,603 247,428,397
2 247,428,397 $ 6,398,970 3,787,998 2,610,973 244,817,425
3 244,817,425 $ 6,398,970 3,748,025 2,650,945 242,166,480
4 242,166,480 $ 6,398,970 3,707,441 2,691,530 239,474,950
5 239,474,950 $ 6,398,970 3,666,235 2,732,736 236,742,215
6 236,742,215 $ 6,398,970 3,624,398 2,774,572 233,967,642
7 233,967,642 $ 6,398,970 3,581,921 2,817,050 231,150,593
8 231,150,593 $ 6,398,970 3,538,793 2,860,177 228,290,416
9 228,290,416 $ 6,398,970 3,495,005 2,903,965 225,386,451
10 225,386,451 $ 6,398,970 3,450,547 2,948,423 222,438,028
11 222,438,028 $ 6,398,970 3,405,408 2,993,562 219,444,466
12 219,444,466 $ 6,398,970 3,359,579 3,039,392 216,405,074
13 216,405,074 $ 6,398,970 3,313,047 3,085,923 213,319,151
14 213,319,151 $ 6,398,970 3,265,803 3,133,167 210,185,984
15 210,185,984 $ 6,398,970 3,217,836 3,181,134 207,004,850
16 207,004,850 $ 6,398,970 3,169,135 3,229,836 203,775,014
17 203,775,014 $ 6,398,970 3,119,688 3,279,283 200,495,732
18 200,495,732 $ 6,398,970 3,069,483 3,329,487 197,166,245
19 197,166,245 $ 6,398,970 3,018,511 3,380,459 193,785,785
20 193,785,785 $ 6,398,970 2,966,758 3,432,212 190,353,573
21 190,353,573 $ 6,398,970 2,914,212 3,484,758 186,868,815
22 186,868,815 $ 6,398,970 2,860,863 3,538,108 183,330,707
23 183,330,707 $ 6,398,970 2,806,696 3,592,274 179,738,433
24 179,738,433 $ 6,398,970 2,751,700 3,647,270 176,091,163
25 176,091,163 $ 6,398,970 2,695,862 3,703,108 172,388,055
26 172,388,055 $ 6,398,970 2,639,170 3,759,800 168,628,255
27 168,628,255 $ 6,398,970 2,581,609 3,817,361 164,810,894
28 164,810,894 $ 6,398,970 2,523,168 3,875,803 160,935,091
29 160,935,091 $ 6,398,970 2,463,831 3,935,139 156,999,952
30 156,999,952 $ 6,398,970 2,403,586 3,995,384 153,004,568
31 153,004,568 $ 6,398,970 2,342,419 4,056,551 148,948,017
32 148,948,017 $ 6,398,970 2,280,315 4,118,655 144,829,362
33 144,829,362 $ 6,398,970 2,217,261 4,181,709 140,647,652
34 140,647,652 $ 6,398,970 2,153,241 4,245,729 136,401,923
35 136,401,923 $ 6,398,970 2,088,241 4,310,729 132,091,194
36 132,091,194 $ 6,398,970 2,022,246 4,376,724 127,714,470
37 127,714,470 $ 6,398,970 1,955,241 4,443,729 123,270,741
38 123,270,741 $ 6,398,970 1,887,210 4,511,760 118,758,980
39 118,758,980 $ 6,398,970 1,818,137 4,580,833 114,178,147
40 114,178,147 $ 6,398,970 1,748,007 4,650,963 109,527,184
41 109,527,184 $ 6,398,970 1,676,803 4,722,167 104,805,017
42 104,805,017 $ 6,398,970 1,604,509 4,794,461 100,010,556
43 100,010,556 $ 6,398,970 1,531,109 4,867,862 95,142,694
44 95,142,694 $ 6,398,970 1,456,584 4,942,386 90,200,308
45 90,200,308 $ 6,398,970 1,380,919 5,018,051 85,182,257
46 85,182,257 $ 6,398,970 1,304,095 5,094,875 80,087,382
47 80,087,382 $ 6,398,970 1,226,095 5,172,875 74,914,507
48 74,914,507 $ 6,398,970 1,146,901 5,252,069 69,662,438
49 69,662,438 $ 6,398,970 1,066,495 5,332,475 64,329,963
50 64,329,963 $ 6,398,970 984,858 5,414,113 58,915,850
51 58,915,850 $ 6,398,970 901,970 5,497,000 53,418,851
52 53,418,851 $ 6,398,970 817,814 5,581,156 47,837,695
53 47,837,695 $ 6,398,970 732,370 5,666,600 42,171,094
54 42,171,094 $ 6,398,970 645,617 5,753,353 36,417,741
55 36,417,741 $ 6,398,970 557,536 5,841,434 30,576,307
56 30,576,307 $ 6,398,970 468,107 5,930,863 24,645,444
57 24,645,444 $ 6,398,970 377,309 6,021,662 18,623,782
58 18,623,782 $ 6,398,970 285,120 6,113,850 12,509,932
59 12,509,932 $ 6,398,970 191,520 6,207,450 6,302,483
60 6,302,483 $ 6,398,970 96,488 6,302,483 0
$ 383,938,215 $ 133,938,215 $ 250,000,000
ERO RECIBE EL PRÉSTAMO Chart Title
CXP - 250,000,000
7000000
Efectivo 250,000,000 6000000
5000000
4000000
3000000
2000000
ERO HACE EL PRÉSTAMO 1000000
0
CXC 250,000,000 1 3 5 7 9 11 13 15 17 19 21 23 25 27 29 31 33 35 37
Efectivo - 250,000,000
Cuota Intereses Abono capital

PAGO MES 1 PAGO MES 1

Activo Efectivo -$ 6,398,970 Activo Efectivo $ 6,398,970

Gasto Intereses 3,827,368 Ingresos Intereses - 3,827,368
Pasivo CXP 2,571,603 Activo CXC - 2,571,603

PAGO MES 60 PAGO MES 60

Activo Efectivo -$ 6,398,970 Activo Efectivo $ 6,398,970

Gasto Intereses 96,488 Ingresos Intereses - 96,488
Pasivo CXP 6,302,483 Activo CXC - 6,302,483
VENDO SERVICIOS POR $2 MILLONES MÁS IVA (19%), RETEFUENTE 10%, RETEICA 1 POR MIL

VENDEDOR COMPRADOR

Ingresos Servicios - 2,000,000 Gasto

Pasivo IVA generado - 380,000 Pasivo
Activo Retención fuente a favor 200,000 Pasivo
Activo Retención ICA a favor 2,000 Pasivo
Activo CXC 2,178,000 Pasivo
-
0%, RETEICA 1 POR MIL

OMPRADOR

Servicios 2,000,000
IVA descontable 380,000
Retención fuente a pagar - 200,000
Retención ICA a pagar - 2,000
CXP - 2,178,000
-