Ejemplos:

1. Durante 6 años se mantuvo un certificado de deposito por el importe de S/

Banco Buendía, al interés simple de 5.0% anual. Calcule cual fue el monto de

2. Calcule el interés simple de un deposito de ahorros en el Banco Buendía de

tasa de 8% anual, durante 6 meses.

3. Calcule el interés simple de un deposito de ahorros en el Banco Buendía de

tasa de interés simple mensual de 2%, durante 3 meses.
Co 1000
tasa anual 10%
Tasa Trim 2.5%
Periodo 4

Factor 1.025
1.103812891
Cf 1,103.81

15%
0.0125
Calculo de los intereses:

Periodo Tasa de
Capital Interes
(años) interes anual

1 10000 5% 500
2 10000 5% 500
3 10000 5% 500
4 10000 5% 500
5 10000 5% 500
6 10000 5% 500
3000
El capital se mantiene constante.
Los intereses no se capitalizan.

Grafico de interes simple:

600

500

400

300

200

100

0
1 2 3 4 5 6
Calculo de los intereses: 5000 0.08 0.5

Tasa de
Periodo Tasa de
Capital interes Interes
(meses) interes anual mensual 200 0.006666667
1 5000 8% 0.67% 33.33 200 0.666666667
2 5000 8% 0.67% 33.33
3 5000 8% 0.67% 33.33
4 5000 8% 0.67% 33.33
5 5000 8% 0.67% 33.33
6 5000 8% 0.67% 33.33
200.00
El capital se mantiene constante.
Los intereses no se capitalizan.

Grafico de interes simple:

40.00

35.00

30.00

25.00

20.00
33.33 33.33 33.33 33.33 33.33 33.33
15.00

10.00

5.00

-
1 2 3 4 5 6
 Calculo de los intereses:

Tasa de
Periodo
Capital interes Interes
(meses) mensual
6
1 6,000.00 2.00% 120.00
3.166666667 2 6,000.00 2.00% 120.00
6000 3 6,000.00 2.00% 120.00
0.02 360.00
380 El capital se mantiene constante.
Los intereses no se capitalizan.

Grafico de interes simple:

140.00

120.00

100.00

80.00

60.00

40.00

20.00

-
1 2 3
 5000 0.08

0
0

3
Ejemplos:
1. Usted deposita S/.1000 en una cuenta de ahorros que le ofrece el 10% de i
anual ¿Cuánto tendrá al final del año?

2. Con los datos de ejemplo anterior, asuma que se reconocerán los intereses
decir que m=2.

3. ¿ Qué pasaría si los intereses se reconocen cuatro veces al año? Es cada 90

4), es decir que m=4.
 Periodo Capital Tasa de Factor de Interes
53.00
(semestral) interes capitalizacion
52.50
1 1000 5% 1.05 50.00
2 1050 5% 1.05 52.50 52.00
102.50 51.50

51.00
Cn = C 0 + I 50.50
Cn = 1000 + 102.50 50.00
50.00

Cn = 1102.50 49.50

49.00

48.50
1

Periodo Tasa de Factor de 27.50

Capital Interes
(trimestral) interes capitalizacion
1 1,000.00 2.5% 1.025 25.00 27.00
2 1,025.00 2.5% 1.025 25.63
26.50
3 1,050.63 2.5% 1.025 26.27
4 1,076.89 2.5% 1.025 26.92 26.00
103.81 25.63
25.50
Cn = C 0 + I 25.00
25.00

Cn = 1000 + 103.81 24.50

Cn = 1103.81 24.00
1 2

Periodo Tasa de Factor de 9.20

Capital Interes
(mensual) interes capitalizacion
9.00
1 1,000.00 0.83% 0.010083 8.33
2 1,008.33 0.83% 0.010083 8.40 8.80
3 1,016.74 0.83% 0.010083 8.47
4 1,025.21 0.83% 0.010083 8.54 8.60
5 1,033.75 0.83% 0.010083 8.61
6 1,042.37 0.83% 0.010083 8.69 8.40
7 1,051.05 0.83% 0.010083 8.76
8.20

8.00
 8.60

8.40

8.20
8 1,059.81 0.83% 0.010083 8.83
9 1,068.64 0.83% 0.010083 8.91
8.00
10 1,077.55 0.83% 0.010083 8.98
11 1,086.53 0.83% 0.010083 9.05 7.80
12 1,095.58 0.83% 0.010083 9.13 1 2 3 4 5 6
104.71

Cn = C 0 + I
Cn = 1000 + 104.71
Cn = 1104.71

Periodo Tasa de Factor de

Capital Interes
(quincenal) interes capitalizacion
1 1,000.00 0.42% 1.00417 4.17
2 1,004.17 0.42% 1.00417 4.18
3 1,008.35 0.42% 1.00417 4.20 4.70
4 1,012.55 0.42% 1.00417 4.22
5 1,016.77 0.42% 1.00417 4.24 4.60
6 1,021.01 0.42% 1.00417 4.25 4.50
7 1,025.26 0.42% 1.00417 4.27
8 1,029.53 0.42% 1.00417 4.29 4.40
9 1,033.82 0.42% 1.00417 4.31
4.30
10 1,038.13 0.42% 1.00417 4.33
11 1,042.46 0.42% 1.00417 4.34 4.20
12 1,046.80 0.42% 1.00417 4.36
4.10
13 1,051.16 0.42% 1.00417 4.38
14 1,055.54 0.42% 1.00417 4.40 4.00
15 1,059.94 0.42% 1.00417 4.42
3.90
16 1,064.36 0.42% 1.00417 4.43
1 2 3 4 5 6 7 8 9 10 1
17 1,068.79 0.42% 1.00417 4.45
18 1,073.24 0.42% 1.00417 4.47
19 1,077.72 0.42% 1.00417 4.49
20 1,082.21 0.42% 1.00417 4.51
21 1,086.72 0.42% 1.00417 4.53
22 1,091.24 0.42% 1.00417 4.55
23 1,095.79 0.42% 1.00417 4.57
24 1,100.36 0.42% 1.00417 4.58
 52.50

50.00

1 2

26.92

26.27

25.63

5.00

1 2 3 4
2 3 4 5 6 7 8 9 10 11 12

2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24
Ejemplos:
1. Calcule la tasa efectiva anual de una tasa nominal anual de 20% capitalizab

2. Calcule la tasa efectiva anual de una tasa nominal anual de 20% capitalizab
semestralmente.

3. Calcule la tasa efectiva anual de una tasa nominal anual de 8% capitalizable

 Capitalización
Mensual 12 360/30 360 dias (un
Bimensual 6 360/60 año) / Nº de
Trimestral 4 360/90 dias que se
Cuatrimestral3 360/120 capitaliza
Semestral 2 360/180

TNA 20% TNA 20% TNA 20%

m 12 m 2m 6
TNM 1.667% TNS 10.0% TNB 3.33%

TEA 21.94% TEA 21.00% TEA 21.74%

Ejemplos:
1. Calcular la tasa efectiva mensual (TEM) de una TEA de 36%.

2. Calcular la tasa efectiva semestral (TES) de una TEA de 24%.

3. Calcular la tasa efectiva a 45 días (TE45d) de una TEA de 50%.

4. Calcular la tasa efectiva a 7 días (TE7d) de una TEA de 60%.

5. Calcular la tasa efectiva bimensual de una TEA de 32%

 TEB ???
TEA 0.32
m 60

m/360 0.166666667
1+TEA 1.32

(1+TEA)^(m/360) 1.047359208
0.047359208
4.74%
TEM = ??? TES = ???
TEA = 36% TEA = 24%
m= 30 dias m= 180

TEM = 0.025954835 TES = 0.113552873

TEM = 2.60% TES = 11.36%

TEA = ??? TEA = ???

TEM = 2.60% TES = 11.36%
m= 12 Nº capitalizaciones m= 2

TEA = 0.36 TEA = 0.24

TEA = 36% TEA = 24%
 TE45 dias = ???
TEA = 50%
dias m= 45 dias

TE45 dias = 0.051989506

TE45 dias = 5.20%

TEA = ???
TE45 dias = 5.20%
Nº capitalizaciones m= 8 Nº capitalizaciones

TEA = 0.5
TEA = 50%

TES ??? TEA

TEA 24% TES
m 180 m
m/360 0.5 360/m

TES 11.36% TEA

 TE7 dias = ???
TEA = 60%
m= 7 dias

TE7 dias = 0.009180847

TE7 dias = 0.92%

TEA = ???
TE7 dias = 0.92%
m = 51.42857143 Nº capitalizaciones

TEA = 0.6
TEA = 60%

???
11.36%
180
2

24.00%
TE7dias ??? TEA ???
TEA 60% TE7dias 0.92%
m 7 m 7
m/360 0.019444444 360/m 51.42857143

TE7dias 0.92% TEA 60%

Datos: NUMERADOR 1,200.00
Prestamo 10,000.00 Factor Elevado - plazo 0.50663112118
Plazo 6 años 1 - operación 0.49336887882
TEA 12% 0.12 CUOTA 2,432.26
Factor 1.12

Cuota por formula S/. 2,432.26 2432.26

Cuota por Excel S/. 2,432.26

Periodo Saldo Capital Amortizacion Interes Cuota

0 S/. 10,000.00
1 S/. 8,767.74 S/. 1,232.26 S/. 1,200.00 S/. 2,432.26
2 S/. 7,387.61 S/. 1,380.13 S/. 1,052.13 S/. 2,432.26
3 S/. 5,841.87 S/. 1,545.74 S/. 886.51 S/. 2,432.26
4 S/. 4,110.64 S/. 1,731.23 S/. 701.02 S/. 2,432.26
5 S/. 2,171.66 S/. 1,938.98 S/. 493.28 S/. 2,432.26
6 S/. 0.00 S/. 2,171.66 S/. 260.60 S/. 2,432.26
Datos:
Prestamo 3,000.00
Plazo 12 meses
TEA 35% 0.35
TEM 2.53% 0.0253
Factor 1.0253

Cuota por formula S/. 292.99

Cuota por Excel S/. 292.99

Periodo Saldo Capital Amortizacion

0 S/. 3,000.00
1 S/. 2,782.91 S/. 217.09
2 S/. 2,560.32 S/. 222.59
3 S/. 2,332.11 S/. 228.22
4 S/. 2,098.11 S/. 233.99
5 S/. 1,858.20 S/. 239.91
6 S/. 1,612.22 S/. 245.98
7 S/. 1,360.02 S/. 252.20
8 S/. 1,101.44 S/. 258.58
9 S/. 836.31 S/. 265.13
10 S/. 564.47 S/. 271.83
11 S/. 285.76 S/. 278.71
12 S/. 0.00 S/. 285.76
 TEM

TEA 35% 0.35

m 30

Factor 1.35
Exponente 0.083333333
1.025324057
0.025324057
2.53%

Interes Cuota

S/. 75.90 S/. 292.99

S/. 70.41 S/. 292.99
S/. 64.78 S/. 292.99
S/. 59.00 S/. 292.99
S/. 53.08 S/. 292.99
S/. 47.01 S/. 292.99
S/. 40.79 S/. 292.99
S/. 34.41 S/. 292.99
S/. 27.87 S/. 292.99
S/. 21.16 S/. 292.99
S/. 14.28 S/. 292.99
S/. 7.23 S/. 292.99
Datos:
Prestamo 20,000.00

Plazo 24 meses
TEA 28% 0.28
TEM 2.08% 0.02078472849
Periodo de gracia 30 dias
Factor 1.02078472849

Cuota por formula S/. 1,089.02

Cuota por Excel S/. 1,089.02

Periodo Saldo Capital Amortizacion Interes Cuota

0 S/. 20,000.00
0 S/. 20,415.69 S/. 0.00 S/. 415.69 S/. 0.00
1 S/. 19,751.01 S/. 664.68 S/. 424.33 S/. 1,089.02
2 S/. 19,072.51 S/. 678.50 S/. 410.52 S/. 1,089.02
3 S/. 18,379.91 S/. 692.60 S/. 396.42 S/. 1,089.02
4 S/. 17,672.91 S/. 707.00 S/. 382.02 S/. 1,089.02
5 S/. 16,951.22 S/. 721.69 S/. 367.33 S/. 1,089.02
6 S/. 16,214.52 S/. 736.69 S/. 352.33 S/. 1,089.02
7 S/. 15,462.52 S/. 752.00 S/. 337.01 S/. 1,089.02
8 S/. 14,694.88 S/. 767.64 S/. 321.38 S/. 1,089.02
9 S/. 13,911.29 S/. 783.59 S/. 305.43 S/. 1,089.02
10 S/. 13,111.42 S/. 799.88 S/. 289.14 S/. 1,089.02
11 S/. 12,294.92 S/. 816.50 S/. 272.52 S/. 1,089.02
12 S/. 11,461.44 S/. 833.47 S/. 255.55 S/. 1,089.02
13 S/. 10,610.65 S/. 850.80 S/. 238.22 S/. 1,089.02
14 S/. 9,742.17 S/. 868.48 S/. 220.54 S/. 1,089.02
15 S/. 8,855.64 S/. 886.53 S/. 202.49 S/. 1,089.02
16 S/. 7,950.68 S/. 904.96 S/. 184.06 S/. 1,089.02
17 S/. 7,026.91 S/. 923.77 S/. 165.25 S/. 1,089.02
18 S/. 6,083.94 S/. 942.97 S/. 146.05 S/. 1,089.02
19 S/. 5,121.38 S/. 962.57 S/. 126.45 S/. 1,089.02
20 S/. 4,138.81 S/. 982.57 S/. 106.45 S/. 1,089.02
21 S/. 3,135.81 S/. 1,003.00 S/. 86.02 S/. 1,089.02
22 S/. 2,111.97 S/. 1,023.84 S/. 65.18 S/. 1,089.02
23 S/. 1,066.85 S/. 1,045.12 S/. 43.90 S/. 1,089.02
24 S/. -0.00 S/. 1,066.85 S/. 22.17 S/. 1,089.02
TEA 28% 0.28 Datos:
m 30 Prestamo 20,000.00

Plazo 24
Factor 1.28 TEA 28%
Exponente 0.083333333 TEM 2.08%
1.020784728 Periodo de gracia
TEM 0.020784728 Factor
TEM 2.08%
Cuota por formula
Cuota por Excel

Periodo Saldo Capital

Sep-19 S/. 20,000.00

Oct-19 S/. 20,415.69
Nov-19 S/. 19,751.01
Dec-19 S/. 19,072.51
Jan-20 S/. 18,379.91
Feb-20 S/. 17,672.91
Mar-20 S/. 16,951.22
Apr-20 S/. 16,214.52
May-20 S/. 15,462.52
Jun-20 S/. 14,694.88
Jul-20 S/. 13,911.29
Aug-20 S/. 13,111.42
Sep-20 S/. 12,294.92
Oct-20 S/. 11,461.44
Nov-20 S/. 10,610.65
Dec-20 S/. 9,742.17
Jan-21 S/. 8,855.64
Feb-21 S/. 7,950.68
Mar-21 S/. 7,026.91
Apr-21 S/. 6,083.94
May-21 S/. 5,121.38
Jun-21 S/. 4,138.81
Jul-21 S/. 3,135.81
Aug-21 S/. 2,111.97
Sep-21 S/. 1,066.85
Oct-21 S/. -0.00
meses
0.28
0.0207847285
30 dias
1.0207847285

S/. 1,089.02
S/. 1,089.02

Amortizacion Interes Cuota Interes Nuevo S. Capital Nro Cuotas

S/. 0.00 S/. 415.69 S/. 0.00

S/. 664.68 S/. 424.33 S/. 1,089.02
S/. 678.50 S/. 410.52 S/. 1,089.02
S/. 692.60 S/. 396.42 S/. 1,089.02
S/. 707.00 S/. 382.02 S/. 1,089.02
S/. 721.69 S/. 367.33 S/. 1,089.02
S/. 736.69 S/. 352.33 S/. 1,089.02 S/. 352.33 S/. 16,566.85
S/. 752.00 S/. 337.01 S/. 1,089.02 S/. 344.34 S/. 16,911.19 Nro Cuotas
 S/. 767.64 S/. 321.38 S/. 1,089.02 S/. 351.49 S/. 17,262.68 0
S/. 783.59 S/. 305.43 S/. 1,089.02 1
S/. 799.88 S/. 289.14 S/. 1,089.02 2
S/. 816.50 S/. 272.52 S/. 1,089.02 3
S/. 833.47 S/. 255.55 S/. 1,089.02 4
S/. 850.80 S/. 238.22 S/. 1,089.02 5
S/. 868.48 S/. 220.54 S/. 1,089.02 6
S/. 886.53 S/. 202.49 S/. 1,089.02 7
S/. 904.96 S/. 184.06 S/. 1,089.02 8
S/. 923.77 S/. 165.25 S/. 1,089.02 9
S/. 942.97 S/. 146.05 S/. 1,089.02 10
S/. 962.57 S/. 126.45 S/. 1,089.02 11
S/. 982.57 S/. 106.45 S/. 1,089.02 12
S/. 1,003.00 S/. 86.02 S/. 1,089.02 13
S/. 1,023.84 S/. 65.18 S/. 1,089.02 14
S/. 1,045.12 S/. 43.90 S/. 1,089.02 15
S/. 1,066.85 S/. 22.17 S/. 1,089.02 16
17
18
19
20
 1.       Elabore el siguiente cronogram
interés anual de 50%.

Prestamo
Plazo
TEA
TEM
Cuota

Periodo
Saldo Capital Amortizacion Interes Cuota 0
1
2
3
4
5
6
7
8
9
10
11
12

Saldo Capital Amortizacion Interes Cuota

S/. 17,262.68
S/. 16,532.46 S/. 730.22 S/. 358.80 S/. 1,089.02
S/. 15,787.07 S/. 745.40 S/. 343.62 S/. 1,089.02
S/. 15,026.18 S/. 760.89 S/. 328.13 S/. 1,089.02
S/. 14,249.47 S/. 776.70 S/. 312.32 S/. 1,089.02
S/. 13,456.63 S/. 792.85 S/. 296.17 S/. 1,089.02
S/. 12,647.30 S/. 809.33 S/. 279.69 S/. 1,089.02
S/. 11,821.15 S/. 826.15 S/. 262.87 S/. 1,089.02
S/. 10,977.83 S/. 843.32 S/. 245.70 S/. 1,089.02
S/. 10,116.98 S/. 860.85 S/. 228.17 S/. 1,089.02
S/. 9,238.24 S/. 878.74 S/. 210.28 S/. 1,089.02
S/. 8,341.24 S/. 897.00 S/. 192.01 S/. 1,089.02
S/. 7,425.59 S/. 915.65 S/. 173.37 S/. 1,089.02
S/. 6,490.91 S/. 934.68 S/. 154.34 S/. 1,089.02
S/. 5,536.80 S/. 954.11 S/. 134.91 S/. 1,089.02
S/. 4,562.86 S/. 973.94 S/. 115.08 S/. 1,089.02
S/. 3,568.68 S/. 994.18 S/. 94.84 S/. 1,089.02
S/. 2,553.83 S/. 1,014.85 S/. 74.17 S/. 1,089.02
S/. 1,517.90 S/. 1,035.94 S/. 53.08 S/. 1,089.02
S/. 460.43 S/. 1,057.47 S/. 31.55 S/. 1,089.02
S/. 0.00 S/. 460.43 S/. 9.57 S/. 470.00
1.       Elabore el siguiente cronograma de pagos, de un crédito de S/.10000 en 12 meses con tasa de
nterés anual de 50%.

10000
12
50%
0.03437 1030.93
S/. 1,030.98

Saldo Capital Amortizacion Interes Cuota

10,000.00
9,312.68 687.32 343.66 S/. 1,030.98
8,601.74 710.94 320.04 1,030.98
7,866.36 735.37 295.61 1,030.98
7,105.72 760.65 270.34 1,030.98
6,318.93 786.79 244.20 1,030.98
5,505.10 813.83 217.16 1,030.98
4,663.31 841.79 189.19 1,030.98
3,792.59 870.72 160.26 1,030.98
2,891.94 900.65 130.34 1,030.98
1,960.34 931.60 99.38 1,030.98
996.73 963.61 67.37 1,030.98
0.00 996.73 34.25 1,030.98

Nuevo Monto 5,610.65

Plazo 12
 Tasa 0.02078472849
Cuota S/. 533.10

5,000.00 Periodo Saldo Capital Amortizacion

Oct-20 5,610.65 Interes Cuota
Nov-20 5,194.16 S/. 416.48
Dec-20 4,769.02 S/. 425.14 116.62 S/. 533.10
Jan-21 4,335.04 S/. 433.98 107.96 S/. 533.10
Feb-21 3,892.04 S/. 443.00 99.12 S/. 533.10
Mar-21 3,439.84 S/. 452.21 90.10 S/. 533.10
Apr-21 2,978.23 S/. 461.60 80.90 S/. 533.10
May-21 2,507.04 S/. 471.20 71.50 S/. 533.10
Jun-21 2,026.04 S/. 480.99 61.90 S/. 533.10
Jul-21 1,535.05 S/. 490.99 52.11 S/. 533.10
Aug-21 1,033.86 S/. 501.19 42.11 S/. 533.10
Sep-21 522.25 S/. 511.61 31.91 S/. 533.10
Oct-21 -0.00 S/. 522.25 21.49 S/. 533.10
10.85 S/. 533.10
1.       Elabore el siguiente cronograma de pagos, de un crédito de S/.8000 en 6 meses con tasa de interés anual de
32%.

Prestamo 8000
TEA 32%
Plazo 6
TEM 0.0234056908 0.023405690796
Cuota 1,444.67

Periodo Saldo Capital Amortizacion Interes Cuota

0 8,000.00
1 6,742.58 1,257.42 187.25 1,444.67
2 5,455.73 1,286.85 157.81 1,444.67
3 4,138.76 1,316.97 127.70 1,444.67
4 2,790.97 1,347.79 96.87 1,444.67
5 1,411.63 1,379.34 65.32 1,444.67
6 - 1,411.63 33.04 1,444.67

Nuevo Monto 5,610.65

Plazo 12
Tasa 0.0207847285
Cuota S/. 1,089.02

Periodo Saldo Capital Amortizacion Interes Cuota

Oct-20 5,610.65
Nov-20 4,638.24 S/. 972.40 116.62 S/. 1,089.02
Dec-20 3,645.63 S/. 992.61 96.40 S/. 1,089.02
Jan-21 2,632.38 S/. 1,013.25 75.77 S/. 1,089.02
Feb-21 1,598.08 S/. 1,034.31 54.71 S/. 1,089.02
Mar-21 542.27 S/. 1,055.80 33.22 S/. 1,089.02
Apr-21 0.00 S/. 542.27 11.27 S/. 553.54
May-21 S/. 0.00
Jun-21 S/. 0.00
Jul-21 S/. 0.00
Aug-21 S/. 0.00
Sep-21 S/. 0.00
Oct-21 S/. 0.00