cia saldo cartera a dic 18

concepto valor % historico no pago deterioro perdida incurrida

no vencida 120,000,000 1% 600,000
vencida 1-60 d 25,000,000 2% 500,000
vencida 61 - 180 d 12,000,000 5% 600,000
vencida + 180d 5,000,000 15% 750,000
totales 162,000,000 23% 2,450,000

PIB 6%

Cia Xy estima que el PIB < 0,6 %, estima entonces que el deterioro aumenta en un 6% para el 2019

CAUSACION
CR cxc clientes - deterioro = 2.597.000
DB gasto operacional - deterioro = 2.597.000
 deterioro perdida esperada % estimacion perdida esperada
636,000.00 0.53%
530,000.00 2.12%
636,000.00 5.30%
795,000.00 15.90%
2,597,000.00 23.85%

un 6% para el 2019
Cia xy adquiere un bono con las siguientes caracteristicas
Fecha: 1/1/2019
valor nominal 200,000,000
tasa 3% semestral
Vencimiento 12/31/2019

Valor 195,000,000
Comision 500,000
Total pagado 195,500,000

Fechas Flujos Recaudo Ing Financ Amortizacion

1/1/2019 - 195,500,000
6/30/2019 6,000,000 6,000,000 6,387,729 387,729
12/31/2019 6,000,000 6,000,000 6,400,397 400,397
6/30/2020 6,000,000 6,000,000 6,413,480 413,480
12/31/2020 6,000,000 6,000,000 6,426,990 426,990
6/30/2021 6,000,000 6,000,000 6,440,941 440,941
12/31/2021 6,000,000 6,000,000 6,455,348 455,348
6/30/2022 6,000,000 6,000,000 6,470,226 470,226
12/31/2022 6,000,000 6,000,000 6,485,590 485,590
6/30/2023 6,000,000 6,000,000 6,501,457 501,457
12/31/2023 206,000,000 206,000,000 6,517,841 - 199,482,159
TIR 3.267380%

CAUSACION
CR) BANCOS 195,000,000
DB) INVERSIONES 195,000,000

INTERESES/AMORTIZACION
CR) INGRESO FINANCIERO 6,387,729
DB) INVERSIONES 387,729
DB) BANCOS 6,000,000
 Saldo
195,500,000
195,887,729
196,288,126
196,701,606
197,128,596
197,569,537
198,024,885
198,495,112
198,980,702
199,482,159
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