a) Una Sociedad emite un bono con descuento en los

siguientes términos: El importe recibido asciende a $430.000 y

se pagaron los costos de emisión de $20.000. El bono se debe
reembolsar a su valor nominal de $500.000 en un plazo de 10
años. El tipo de interés es el 3% anual vencido.
 1
2
3
4
5
6
7
8
9
10
Datos
Precio de Transacción 430,000
Nominal 500,000
N (periodos) 10
Tasa 3%
Costos de Emision 20,000
Hasta el vencimiento

2. Hallar la TIR
Periodos
0 (450,000)
1 15,000
2 15,000
3 15,000
4 15,000
5 15,000
6 15,000
7 15,000
8 15,000
9 15,000
10 515,000
TIR 4.25%

3. Modelar los flujos de caja del Instrumento Financiero

Periodo SI Interés
0 500,000
1 500,000 15,000
2 500,000 15,000
3 500,000 15,000
4 500,000 15,000
5 500,000 15,000
 6 500,000 15,000
7 500,000 15,000
8 500,000 15,000
9 500,000 15,000
10 500,000 15,000

Precio de transacción RI *TIR

Reconocimiento Inicial Interés Pago
450,000 19,117 15,000
454,117 19,292 15,000
458,409 19,474 15,000
462,883 19,664 15,000
467,547 19,862 15,000
472,409 20,069 15,000
477,478 20,284 15,000
482,762 20,509 15,000
488,271 20,743 15,000
494,013 20,987 515,000
200,000
1. Reconocimiento Inicial

MEDICION INICIAL
Debe Haber
Efectivo y Equivalente de efectivo 430,000
Costos de Emision 20,000
Obligaciones en Bonos 450,000

Pago SF
500,000
15,000 500,000
15,000 500,000
15,000 500,000
15,000 500,000
15,000 500,000
 15,000 500,000
15,000 500,000
15,000 500,000
15,000 500,000
515000 -

RI + i - pagos
SF Interés Titulo Diferencia
454,117 15,000 4,117
458,409 15,000 4,292
462,883 15,000 4,474
467,547 15,000 4,664
472,409 15,000 4,862
477,478 15,000 5,069
482,762 15,000 5,284
488,271 15,000 5,509
494,013 15,000 5,743
1,030,000 15,000 5,987
150,000 50,000
a. Flujos de caja ok
b. Intención cumplir con los flujos ok

5. Contabilización de Gastos de interés y pago

Db Cr
-
Gastos por Intereses 15,000
Intereses por pagar 15,000
-
-
Intereses por pagar 15,000
Efectivo y equivalente de efectivo 15,000

Asientos NIIF (Solo Contable)

Costo amortizado

Gatos por Intereses (Costo amortizado) 4,117

Intereses por pagar 4,117
Ejercicio 1.
Datos
Precio de Transacción 900,000,000
Comision 5,000,000
Nominal 1,000,000,000
N (periodos) 5
Tasa 6.00%
Hasta el vencimiento

1. Reconocimiento Inicial
Db Cr
12 Inversión Bono 905,000,000
11 Efectivo y Equivalentes 905,000,000

2. Modelar los flujos de caja del Instrumento Financiero

Periodo SI Interés Pago SF

0 1,000,000,000 0 0 1,000,000,000
1 1,000,000,000 60,000,000 60,000,000 1,000,000,000
2 1,000,000,000 60,000,000 60,000,000 1,000,000,000
3 1,000,000,000 60,000,000 60,000,000 1,000,000,000
4 1,000,000,000 60,000,000 60,000,000 1,000,000,000
5 1,000,000,000 60,000,000 1,060,000,000 -

3. Hallar la TIR

Periodos
0 1 2 3 4 5
(905,000,000) 60,000,000 60,000,000 60,000,000 60,000,000 1,060,000,000
Flujo de Caja

TIR 8.4048%

4. Valorar a Costo Amortizado

Precio de transacción RI *TIR RI + i - pagos

Reconocimiento Inicial Interés Pago SF Interés Titulo Diferencia
905,000,000 76,063,208 60,000,000 921,063,208 60,000,000 16,063,208
921,063,208 77,413,285 60,000,000 938,476,493 60,000,000 17,413,285
938,476,493 78,876,832 60,000,000 957,353,325 60,000,000 18,876,832
957,353,325 80,463,387 60,000,000 977,816,712 60,000,000 20,463,387
977,816,712 82,183,288 1,060,000,000 - 60,000,000 22,183,288
395,000,000 240,000,000 95,000,000

a. Flujos de caja ok
b. Intención cumplir con losok

5. Contabilización de interés y Acum de los interes

Db Cr
421005 Ingresos Fros 60,000,000
12 Inversiones Bonos 60,000,000
Intereses por cobrar 16,063,208
12 Inversiones en Bonos 16,063,208

Asientos NIIF (Solo Contable)

Costo amortizado

421005 Ingresos Fros (Costo amortizado) 16,063,208

1205 CA Bonos 16,063,208

12 Inversión Bono 1205 CA Bonos

1,000,000,000 60,000,000 16,063,208 95,000,000
60,000,000

1,060,000,000 60,000,000 16,063,208 95,000,000

1,000,000,000 (78,936,792)
La entidad A compra, el 1 de enero de 2004, unos bonos cotizados
con la intención y capacidad de mantenerlos hasta el vencimiento que
será dentro de 5 años. El precio de mercado de los bonos es de
$900.000.000 y, además la entidad ha tenido que pagar unas
comisiones por la compra de $5.000.000. El bono tiene un valor
nominal de $1.000.000.000 y pagará un cupón anual del 6% sobre
dicho valor. Pasado un mes, estos bonos tienen un precio de mercado
de $940.000.000 y al segundo mes de $970.000.000. y al tercer mes el
bonos es vendido 990.000.000 menos 10.000.000 de costos de
intermedicación.

Datos
Precio de Transacción 900,000,000
Nominal 1,000,000,000
N (periodos) 60 Meses 60
Tasa nominal anual 6%
Costos de Emision 5,000,000
Hasta el vencimiento

2. Modelar los flujos de caja del Instrumento Financiero

Periodo SI
0 1,000,000,000
1 1,000,000,000
2 1,000,000,000
3 1,000,000,000
4 1,000,000,000
5 1,000,000,000
6 1,000,000,000
7 1,000,000,000
8 1,000,000,000
9 1,000,000,000
10 1,000,000,000
11 1,000,000,000
12 1,000,000,000
13 1,000,000,000
14 1,000,000,000
15 1,000,000,000
16 1,000,000,000
17 1,000,000,000
18 1,000,000,000
19 1,000,000,000
20 1,000,000,000
21 1,000,000,000
22 1,000,000,000
23 1,000,000,000
24 1,000,000,000
25 1,000,000,000
26 1,000,000,000
27 1,000,000,000
28 1,000,000,000
29 1,000,000,000
30 1,000,000,000
31 1,000,000,000
32 1,000,000,000
33 1,000,000,000
34 1,000,000,000
35 1,000,000,000
36 1,000,000,000
37 1,000,000,000
38 1,000,000,000
39 1,000,000,000
40 1,000,000,000
41 1,000,000,000
42 1,000,000,000
43 1,000,000,000
44 1,000,000,000
45 1,000,000,000
46 1,000,000,000
47 1,000,000,000
48 1,000,000,000
49 1,000,000,000
50 1,000,000,000
51 1,000,000,000
52 1,000,000,000
53 1,000,000,000
54 1,000,000,000
55 1,000,000,000
56 1,000,000,000
57 1,000,000,000
 58 1,000,000,000
59 1,000,000,000
60 1,000,000,000

Periodo
0 (905,000,000)
1 5,000,000
2 5,000,000
3 5,000,000
4 5,000,000
5 5,000,000
6 5,000,000
7 5,000,000
8 5,000,000
9 5,000,000
10 5,000,000
11 5,000,000
12 5,000,000
13 5,000,000
14 5,000,000
15 5,000,000
16 5,000,000
17 5,000,000
18 5,000,000
19 5,000,000
20 5,000,000
21 5,000,000
22 5,000,000
23 5,000,000
24 5,000,000
25 5,000,000
26 5,000,000
27 5,000,000
28 5,000,000
29 5,000,000
30 5,000,000
31 5,000,000
32 5,000,000
33 5,000,000
34 5,000,000
35 5,000,000
36 5,000,000
 37 5,000,000
38 5,000,000
39 5,000,000
40 5,000,000
41 5,000,000
42 5,000,000
43 5,000,000
44 5,000,000
45 5,000,000
46 5,000,000
47 5,000,000
48 5,000,000
49 5,000,000
50 5,000,000
51 5,000,000
52 5,000,000
53 5,000,000
54 5,000,000
55 5,000,000
56 5,000,000
57 5,000,000
58 5,000,000
59 5,000,000
60 1,005,000,000
TIR 8.33%
0.69%

4. Valorar a Costo Amortizado

Precio de transacción RI *TIR

Reconocimiento Inicial Interés
1 905,000,000 6,281,853
2 906,281,853 6,290,751
3 907,572,605 6,299,711
4 908,872,315 6,308,732
5 910,181,048 6,317,817
6 911,498,864 6,326,964
7 912,825,828 6,336,175
8 914,162,003 6,345,449
9 915,507,452 6,354,789
10 916,862,241 6,364,193
11 918,226,433 6,373,662
12 919,600,095 6,383,197
13 920,983,292 6,392,798
14 922,376,090 6,402,466
15 923,778,555 6,412,201
16 925,190,756 6,422,003
17 926,612,759 6,431,874
18 928,044,633 6,441,813
19 929,486,445 6,451,821
20 930,938,266 6,461,898
21 932,400,164 6,472,046
22 933,872,209 6,482,263
23 935,354,473 6,492,552
24 936,847,025 6,502,912
25 938,349,937 6,513,345
26 939,863,282 6,523,849
27 941,387,131 6,534,427
28 942,921,558 6,545,077
29 944,466,635 6,555,802
30 946,022,437 6,566,601
31 947,589,039 6,577,476
32 949,166,514 6,588,425
33 950,754,940 6,599,451
34 952,354,391 6,610,553
35 953,964,944 6,621,733
36 955,586,677 6,632,989
37 957,219,666 6,644,325
38 958,863,991 6,655,738
39 960,519,729 6,667,231
40 962,186,960 6,678,804
41 963,865,764 6,690,457
42 965,556,221 6,702,191
43 967,258,412 6,714,006
44 968,972,418 6,725,904
45 970,698,321 6,737,884
46 972,436,205 6,749,947
47 974,186,152 6,762,094
48 975,948,245 6,774,325
49 977,722,570 6,786,641
50 979,509,211 6,799,042
51 981,308,253 6,811,530
52 983,119,783 6,824,104
53 984,943,887 6,836,766
54 986,780,653 6,849,515
55 988,630,169 6,862,353
56 990,492,522 6,875,281
57 992,367,803 6,888,297
58 994,256,100 6,901,405
59 996,157,505 6,914,603
60 998,072,107 6,927,893
395,000,000
Interés Pago SF
0 0 1,000,000,000
5,000,000 5,000,000 1,000,000,000
5,000,000 5,000,000 1,000,000,000
5,000,000 5,000,000 1,000,000,000
5,000,000 5,000,000 1,000,000,000
5,000,000 5,000,000 1,000,000,000
5,000,000 5,000,000 1,000,000,000
5,000,000 5,000,000 1,000,000,000
5,000,000 5,000,000 1,000,000,000
5,000,000 5,000,000 1,000,000,000
5,000,000 5,000,000 1,000,000,000
5,000,000 5,000,000 1,000,000,000
5,000,000 5,000,000 1,000,000,000
5,000,000 5,000,000 1,000,000,000
5,000,000 5,000,000 1,000,000,000
5,000,000 5,000,000 1,000,000,000
5,000,000 5,000,000 1,000,000,000
5,000,000 5,000,000 1,000,000,000
5,000,000 5,000,000 1,000,000,000
5,000,000 5,000,000 1,000,000,000
5,000,000 5,000,000 1,000,000,000
5,000,000 5,000,000 1,000,000,000
5,000,000 5,000,000 1,000,000,000
5,000,000 5,000,000 1,000,000,000
5,000,000 5,000,000 1,000,000,000
5,000,000 5,000,000 1,000,000,000
5,000,000 5,000,000 1,000,000,000
5,000,000 5,000,000 1,000,000,000
5,000,000 5,000,000 1,000,000,000
5,000,000 5,000,000 1,000,000,000
5,000,000 5,000,000 1,000,000,000
5,000,000 5,000,000 1,000,000,000
5,000,000 5,000,000 1,000,000,000
5,000,000 5,000,000 1,000,000,000
5,000,000 5,000,000 1,000,000,000
5,000,000 5,000,000 1,000,000,000
5,000,000 5,000,000 1,000,000,000
5,000,000 5,000,000 1,000,000,000
5,000,000 5,000,000 1,000,000,000
5,000,000 5,000,000 1,000,000,000
5,000,000 5,000,000 1,000,000,000
5,000,000 5,000,000 1,000,000,000
5,000,000 5,000,000 1,000,000,000
5,000,000 5,000,000 1,000,000,000
5,000,000 5,000,000 1,000,000,000
5,000,000 5,000,000 1,000,000,000
5,000,000 5,000,000 1,000,000,000
5,000,000 5,000,000 1,000,000,000
5,000,000 5,000,000 1,000,000,000
5,000,000 5,000,000 1,000,000,000
5,000,000 5,000,000 1,000,000,000
5,000,000 5,000,000 1,000,000,000
5,000,000 5,000,000 1,000,000,000
5,000,000 5,000,000 1,000,000,000
5,000,000 5,000,000 1,000,000,000
5,000,000 5,000,000 1,000,000,000
5,000,000 5,000,000 1,000,000,000
5,000,000 5,000,000 1,000,000,000
5,000,000 5,000,000 1,000,000,000
5,000,000 5,000,000 1,000,000,000
5,000,000 1,005,000,000 -
EA
EM

RI + i - pagos
Pago SF Interés Titulo Diferencia
5,000,000 906,281,853 5,000,000 1,281,853
5,000,000 907,572,605 5,000,000 1,290,751
5,000,000 908,872,315 5,000,000 1,299,711
5,000,000 910,181,048 5,000,000 1,308,732
5,000,000 911,498,864 5,000,000 1,317,817
5,000,000 912,825,828 5,000,000 1,326,964
5,000,000 914,162,003 5,000,000 1,336,175
5,000,000 915,507,452 5,000,000 1,345,449
5,000,000 916,862,241 5,000,000 1,354,789
5,000,000 918,226,433 5,000,000 1,364,193
5,000,000 919,600,095 5,000,000 1,373,662
5,000,000 920,983,292 5,000,000 1,383,197
5,000,000 922,376,090 5,000,000 1,392,798
5,000,000 923,778,555 5,000,000 1,402,466
5,000,000 925,190,756 5,000,000 1,412,201
5,000,000 926,612,759 5,000,000 1,422,003
5,000,000 928,044,633 5,000,000 1,431,874
5,000,000 929,486,445 5,000,000 1,441,813
5,000,000 930,938,266 5,000,000 1,451,821
5,000,000 932,400,164 5,000,000 1,461,898
5,000,000 933,872,209 5,000,000 1,472,046
5,000,000 935,354,473 5,000,000 1,482,263
5,000,000 936,847,025 5,000,000 1,492,552
5,000,000 938,349,937 5,000,000 1,502,912
5,000,000 939,863,282 5,000,000 1,513,345
5,000,000 941,387,131 5,000,000 1,523,849
5,000,000 942,921,558 5,000,000 1,534,427
5,000,000 944,466,635 5,000,000 1,545,077
5,000,000 946,022,437 5,000,000 1,555,802
5,000,000 947,589,039 5,000,000 1,566,601
5,000,000 949,166,514 5,000,000 1,577,476
5,000,000 950,754,940 5,000,000 1,588,425
5,000,000 952,354,391 5,000,000 1,599,451
5,000,000 953,964,944 5,000,000 1,610,553
5,000,000 955,586,677 5,000,000 1,621,733
5,000,000 957,219,666 5,000,000 1,632,989
5,000,000 958,863,991 5,000,000 1,644,325
5,000,000 960,519,729 5,000,000 1,655,738
5,000,000 962,186,960 5,000,000 1,667,231
5,000,000 963,865,764 5,000,000 1,678,804
5,000,000 965,556,221 5,000,000 1,690,457
5,000,000 967,258,412 5,000,000 1,702,191
5,000,000 968,972,418 5,000,000 1,714,006
5,000,000 970,698,321 5,000,000 1,725,904
5,000,000 972,436,205 5,000,000 1,737,884
5,000,000 974,186,152 5,000,000 1,749,947
5,000,000 975,948,245 5,000,000 1,762,094
5,000,000 977,722,570 5,000,000 1,774,325
5,000,000 979,509,211 5,000,000 1,786,641
5,000,000 981,308,253 5,000,000 1,799,042
5,000,000 983,119,783 5,000,000 1,811,530
5,000,000 984,943,887 5,000,000 1,824,104
5,000,000 986,780,653 5,000,000 1,836,766
5,000,000 988,630,169 5,000,000 1,849,515
 5,000,000 990,492,522 5,000,000 1,862,353
5,000,000 992,367,803 5,000,000 1,875,281
5,000,000 994,256,100 5,000,000 1,888,297
5,000,000 996,157,505 5,000,000 1,901,405
5,000,000 998,072,107 5,000,000 1,914,603
1,005,000,000 0 5,000,000 1,927,893
300,000,000 95,000,000
1. Reconocimiento Inicial
Db Cr
12 Inversión Bono 905,000,000
11 Efectivo y Equivalentes 905,000,000

2. Reconocimiento Posterior Mes 1 NIIF

Db Cr
12 Inversión Bono 6,281,853
421005 Ingresos Fros 6,281,853

3. Reconocimiento Posterior Mes 2 NIIF

Db Cr
12 Inversión Bono 6,290,751
421005 Ingresos Fros 6,290,751

3. Reconocimiento Posterior Mes 3 NIIF

Db Cr
12 Inversión Bono 6,299,711
421005 Ingresos Fros 6,299,711

4. Reconocimiento Posterior Mes 4 NIIF Db Cr

Efectivo y equivalente de efectivo 980,000,000

Ganancias en venta de bonos 56,127,685
Inversiones en Bonos 923,872,315
-
 12 Inversión Bono
DEBE HABER SALDO
905,000,000 905,000,000
6,281,853 911,281,853
6,290,751 917,572,605
6,299,711 923,872,315
1. Reconocimiento Inicial
Db
12 Inversión Bonos disponibles para la venta 905,000,000
11 Efectivo y Equivalentes

Reconocimiento de los Intereses Mes 1

12 Inversión Bonos disponibles para la venta 6,281,853

Ingresos por Intereses Bonos disponibles para la venta

CALCULO DEL AJUSTE AL VALOR RAZONABLE (ORI)

12 Inversión Bonos disponibles para la venta

Intereses devengados
Valor en Libros
Valor Razonable
Ajuste a Realizar

Asiento que Recoge el Valor Razonable

Perdida por Valor Razonable (ORI) 81,281,853

12 Inversión Bonos disponibles para la venta

Reconocimiento de los Intereses Mes 2

12 Inversión Bonos disponibles para la venta 5,761,258

Ingresos por Intereses Bonos disponibles para la venta

CALCULO DEL AJUSTE AL VALOR RAZONABLE ORI

12 Inversión Bonos disponibles para la venta

Intereses devengados
Valor en Libros
Valor Razonable
Ajuste a Realizar
Asiento que Recoge el Valor Razonable Db
12 Inversión Bonos disponibles para la venta 34,238,742
Ingresos por valor Razonable (ORI)

Reconocimiento de la Venta del Bono Db

Efectivo y equivalente de efectivo 890,000,000

12 Inversión Bonos disponibles para la venta
Ingresos por valor Razonable (ORI)
 Cr

905,000,000

6,281,853 8.33% Interes Efectivo Anual

0.69% Interes Efectivo Mensual

E (ORI) Valor de la Inversion

VALORES 905,000,000
905,000,000 830,000,000
6,281,853
911,281,853
830,000,000
(81,281,853) Valor de la Venta 890,000,000

81,281,853

5,761,258

LE ORI
VALORES
830,000,000
5,761,258
835,761,258
870,000,000
34,238,742
Cr

34,238,742

Cr

870,000,000
20,000,000
vo Mensual

Intereses generados
6,281,853
5,761,258
Préstamo 2,500,000,000
Interés fijo anual 14%

Precio de transacción 2,500,000,000

Nominal 2,500,000,000
Periodos 5
Tasa 14%
Comisión inicial 75,000
Comisión posterior anual y honorarios 10,000,000

1. Reconocimiento Inicial

2105 Prestamo Bancario 2,500,000,000

210505 CA Préstamo Bancario 75,000
1110 Efectivo y Equivalentes 2,499,925,000

2. Modelación de los Flujos de Caja

Pago 728,208,866

14%
Periodo SI Interés Pago SF
0 2,500,000,000 0 $0 2,500,000,000
1 2,500,000,000 350,000,000.00 728,208,866 2,121,791,134
2 2,121,791,134 297,050,758.73 728,208,866 1,690,633,026
3 1,690,633,026 236,688,623.68 728,208,866 1,199,112,784
4 1,199,112,784 167,875,789.72 728,208,866 638,779,707
5 638,779,707 89,429,159.01 728,208,866 -
3. Hallar la TIR

Periodos
0 1 2 3
Costo de Transacción (75,000) (10,000,000) (10,000,000) (10,000,000)
Flujo del Préstamo 2,500,000,000 (728,208,866) (728,208,866) (728,208,866)
Neto 2,499,925,000 (738,208,866) (738,208,866) (738,208,866)
Flujo de Caja

TIR 14.5712%

4. Valorar a Costo Amortizado

Precio de transacción RI *TIR Cap + i + Comi RI + i - pagos

Reconocimiento Inicial Interés Pago SF
2,499,925,000 364,268,421 738,208,866 2,125,984,554
2,125,984,554 309,780,908 738,208,866 1,697,556,596
1,697,556,596 247,353,925 738,208,866 1,206,701,654
1,206,701,654 175,830,597 738,208,866 644,323,385
644,323,385 93,885,481 738,208,866 -
1,191,119,331

5. Contabilización de intereses y pagos

Contable

53 Gasto interés 350,000,000

2105 Prestamos bancarios 350,000,000

Pago
2105 Prestamos bacarios 728,208,866
11 Efectivoy Equivalentes 728,208,866

Costo amortizado

5305 Gasto Interés 14,268,421

210505 CA Prestamos bancarios 14,268,421

210505 CA Prestamo 10,000,000

11 Efectivo y equivalentes 10,000,000
 4 5
(10,000,000) (10,000,000)
(728,208,866) (728,208,866)
(738,208,866) (738,208,866)

Interés Titulo Diferencia

350,000,000 14,268,421
297,050,759 12,730,149
236,688,624 10,665,301
167,875,790 7,954,807
89,429,159 4,456,322
1,141,044,331 50,075,000

Fiscal

Gasto comisión 75,000

Efectivo y equivalentes 75,000
Información General

Precio de transacción 850,000,000

Nominal
N. periodos 60
Tasa anual MV 4%
Tasa nominal 3.93%
Tasa Mensual 0.32162%
Tasa de credito mensual 1.028%

1. Modelar los flujos

Pago 15,600,200
0.322%
Periodo SI Interés Pago
1 850,000,000 2,733,798 15,600,200
2 837,133,598 2,692,416 15,600,200
3 824,225,814 2,650,902 15,600,200
4 811,276,516 2,609,254 15,600,200
5 798,285,570 2,567,472 15,600,200
6 785,252,842 2,525,556 15,600,200
7 772,178,198 2,483,505 15,600,200
8 759,061,503 2,441,318 15,600,200
9 745,902,621 2,398,996 15,600,200
10 732,701,418 2,356,538 15,600,200
11 719,457,756 2,313,943 15,600,200
12 706,171,499 2,271,212 15,600,200
13 692,842,511 2,228,343 15,600,200
14 679,470,654 2,185,336 15,600,200
15 666,055,790 2,142,190 15,600,200
16 652,597,780 2,098,906 15,600,200
17 639,096,486 2,055,483 15,600,200
18 625,551,769 2,011,920 15,600,200
19 611,963,489 1,968,217 15,600,200
20 598,331,506 1,924,373 15,600,200
21 584,655,680 1,880,389 15,600,200
22 570,935,868 1,836,263 15,600,200
23 557,171,931 1,791,995 15,600,200
24 543,363,726 1,747,584 15,600,200
25 529,511,110 1,703,031 15,600,200
26 515,613,941 1,658,334 15,600,200
27 501,672,075 1,613,494 15,600,200
28 487,685,369 1,568,510 15,600,200
29 473,653,679 1,523,380 15,600,200
30 459,576,859 1,478,106 15,600,200
31 445,454,765 1,432,686 15,600,200
32 431,287,252 1,387,120 15,600,200
33 417,074,172 1,341,408 15,600,200
34 402,815,379 1,295,548 15,600,200
35 388,510,727 1,249,541 15,600,200
36 374,160,068 1,203,386 15,600,200
37 359,763,254 1,157,082 15,600,200
38 345,320,137 1,110,630 15,600,200
39 330,830,567 1,064,028 15,600,200
40 316,294,395 1,017,276 15,600,200
41 301,711,471 970,374 15,600,200
42 287,081,645 923,321 15,600,200
43 272,404,767 876,117 15,600,200
44 257,680,684 828,761 15,600,200
45 242,909,245 781,253 15,600,200
46 228,090,298 733,591 15,600,200
47 213,223,689 685,777 15,600,200
 48 198,309,266 637,809 15,600,200
49 183,346,875 589,686 15,600,200
50 168,336,361 541,409 15,600,200
51 153,277,570 492,976 15,600,200
52 138,170,347 444,388 15,600,200
53 123,014,535 395,643 15,600,200
54 107,809,978 346,742 15,600,200
55 92,556,520 297,683 15,600,200
56 77,254,003 248,467 15,600,200
57 61,902,270 199,092 15,600,200
58 46,501,163 149,559 15,600,200
59 31,050,521 99,866 15,600,200
60 15,550,187 50,013 15,600,200

2. Hallar el VP descontado a una tasa de mercado

VP $695,920,463

3. Reconocimiento Inicial

1365 Prestamos a empleados $695,920,463

Efectivo y equivalentes
Gasto Pagado por Anticipado 154,079,537

4. Realizar la valoración a costo amortizado ( El interés se calcula con la tasa de mercado)

Cuota RI Interés Pago

1 $695,920,463 $7,156,382 15,600,200
 2 $687,476,646 $7,069,552 15,600,200
3 $678,945,997 $6,981,828 15,600,200
4 $670,327,625 $6,893,202 15,600,200
5 $661,620,628 $6,803,665 15,600,200
6 $652,824,093 $6,713,208 15,600,200
7 $643,937,101 $6,621,820 15,600,200
8 $634,958,721 $6,529,492 15,600,200
9 $625,888,013 $6,436,215 15,600,200
10 $616,724,028 $6,341,979 15,600,200
11 $607,465,807 $6,246,773 15,600,200
12 $598,112,381 $6,150,589 15,600,200
13 $588,662,770 $6,053,415 15,600,200
14 $579,115,985 $5,955,243 15,600,200
15 $569,471,028 $5,856,060 15,600,200
16 $559,726,888 $5,755,858 15,600,200
17 $549,882,547 $5,654,626 15,600,200
18 $539,936,972 $5,552,352 15,600,200
19 $529,889,124 $5,449,026 15,600,200
20 $519,737,951 $5,344,639 15,600,200
21 $509,482,389 $5,239,177 15,600,200
22 $499,121,367 $5,132,631 15,600,200
23 $488,653,798 $5,024,990 15,600,200
24 $478,078,588 $4,916,241 15,600,200
25 $467,394,630 $4,806,375 15,600,200
26 $456,600,805 $4,695,378 15,600,200
27 $445,695,983 $4,583,240 15,600,200
28 $434,679,023 $4,469,949 15,600,200
29 $423,548,773 $4,355,493 15,600,200
30 $412,304,066 $4,239,860 15,600,200
31 $400,943,726 $4,123,038 15,600,200
32 $389,466,564 $4,005,015 15,600,200
33 $377,871,379 $3,885,777 15,600,200
 34 $366,156,956 $3,765,314 15,600,200
35 $354,322,070 $3,643,612 15,600,200
36 $342,365,482 $3,520,658 15,600,200
37 $330,285,941 $3,396,440 15,600,200
38 $318,082,181 $3,270,945 15,600,200
39 $305,752,926 $3,144,159 15,600,200
40 $293,296,886 $3,016,070 15,600,200
41 $280,712,755 $2,886,663 15,600,200
42 $267,999,218 $2,755,925 15,600,200
43 $255,154,944 $2,623,843 15,600,200
44 $242,178,587 $2,490,403 15,600,200
45 $229,068,790 $2,355,591 15,600,200
46 $215,824,181 $2,219,392 15,600,200
47 $202,443,373 $2,081,793 15,600,200
48 $188,924,966 $1,942,778 15,600,200
49 $175,267,544 $1,802,335 15,600,200
50 $161,469,679 $1,660,447 15,600,200
51 $147,529,926 $1,517,099 15,600,200
52 $133,446,825 $1,372,278 15,600,200
53 $119,218,903 $1,225,968 15,600,200
54 $104,844,671 $1,078,153 15,600,200
55 $90,322,624 $928,818 15,600,200
56 $75,651,242 $777,947 15,600,200
57 $60,828,989 $625,525 15,600,200
58 $45,854,313 $471,535 15,600,200
59 $30,725,649 $315,962 15,600,200
60 $15,441,411 $158,789 15,600,200

5. Contabilizar interés

42 Ingreso financiero $7,156,382

13 Prestamo Empleado $7,156,382

Pago

13 Prestamo 15,600,200
11 Efectivo 15,600,200

GPA 154,079,537
Lineal 2,567,992
Exponencial 4,422,584
 12.34%
1.03%

SF
837,133,598
824,225,814
811,276,516
798,285,570
785,252,842
772,178,198
759,061,503
745,902,621
732,701,418
719,457,756
706,171,499
692,842,511
679,470,654
666,055,790
652,597,780
639,096,486
625,551,769
611,963,489
598,331,506
584,655,680
570,935,868
557,171,931
543,363,726
529,511,110
515,613,941
501,672,075
487,685,369
473,653,679
459,576,859
445,454,765
431,287,252
417,074,172
402,815,379
388,510,727
374,160,068
359,763,254
345,320,137
330,830,567
316,294,395
301,711,471
287,081,645
272,404,767
257,680,684
242,909,245
228,090,298
213,223,689
198,309,266
 183,346,875
168,336,361
153,277,570
138,170,347
123,014,535
107,809,978
92,556,520
77,254,003
61,902,270
46,501,163
31,050,521
15,550,187
(0)

850,000,000

SF Diferencia
$687,476,646 $4,422,584
$678,945,997 $4,377,135
$670,327,625 $4,330,926
$661,620,628 $4,283,948
$652,824,093 $4,236,193
$643,937,101 $4,187,652
$634,958,721 $4,138,315
$625,888,013 $4,088,174
$616,724,028 $4,037,219
$607,465,807 $3,985,441
$598,112,381 $3,932,830
$588,662,770 $3,879,377
$579,115,985 $3,825,073
$569,471,028 $3,769,907
$559,726,888 $3,713,870
$549,882,547 $3,656,952
$539,936,972 $3,599,143
$529,889,124 $3,540,432
$519,737,951 $3,480,810
$509,482,389 $3,420,265
$499,121,367 $3,358,789
$488,653,798 $3,296,369
$478,078,588 $3,232,995
$467,394,630 $3,168,657
$456,600,805 $3,103,344
$445,695,983 $3,037,044
$434,679,023 $2,969,746
$423,548,773 $2,901,440
$412,304,066 $2,832,113
$400,943,726 $2,761,754
$389,466,564 $2,690,352
$377,871,379 $2,617,894
$366,156,956 $2,544,370
$354,322,070 $2,469,766
$342,365,482 $2,394,071
$330,285,941 $2,317,273
$318,082,181 $2,239,358
$305,752,926 $2,160,315
$293,296,886 $2,080,131
$280,712,755 $1,998,793
$267,999,218 $1,916,289
$255,154,944 $1,832,604
$242,178,587 $1,747,726
$229,068,790 $1,661,642
$215,824,181 $1,574,338
$202,443,373 $1,485,801
$188,924,966 $1,396,016
$175,267,544 $1,304,970
$161,469,679 $1,212,648
$147,529,926 $1,119,038
$133,446,825 $1,024,123
$119,218,903 $927,890
$104,844,671 $830,324
$90,322,624 $731,411
$75,651,242 $631,134
$60,828,989 $529,480
$45,854,313 $426,433
$30,725,649 $321,977
$15,441,411 $216,096
$0 $108,776
$154,079,537
Reconocimiento Inicial
Db Cr
Clientes a Largo Plazo 154,426
Ingresos de Acti Ord 154,426

Reconocimiento Posterior mes 1

Db Cr
Clientes a Largo Plazo 1,673
Ingresos Por Intereses 1,673
 Monto Tasa
200,000.00 13%

Mes
24 ###
23 ### $ 1,672.95