Type 1:

All loan installments repay principal.

Type 2:

Loans with simple interest when the principal is canceled before the last installment.

It uses an equation of financial equivalence at simple interest, which takes as focal date the end of the horizon of the loan and calculates at that time the amount of the uniform fee, which is then systematized in a mathematical algorithm that is solved with the construction of a function Called, Rsim, which is incorporated as an add-in Excel add-in and allows to propose automated loan repayment models with uniform rates, in uniform periods and with simple interest.

This article is the product of our research project Financial Mathematics: annuities and perpetuities, systematized in the Rsim function of our intellectual property, made with the support of the National University of Callao. The objective of the investigation is a simple financial debt consolidation method that applies indistinctly to any kind of loan repayment with uniform interest-bearing rates, and its objective is Develop an algorithm that systematizes the equivalence equation so that both academics and financial cost specialists use it. The methodology used is induction-deduction in which the phases of observation, deduction and experimentation we are observed.

The study concludes that, for any case of simple interest loans, using the Rsim algorithm gives the true financial equivalence that avoids the anatocism, which verified when formulating the loan repayment table.

        · resumo em Espanhol     · texto em Espanhol     · Espanhol ( pdf )