Empréstimos bancários e saldo médio: o caso de prestações
Keywords:
Bank loans, Capital costs, Internal rate of return, Interest rate, Cost accountingAbstract
Focusing attention on the case of commercial banking loans subject to minimum balance requirements, the paper surveys efficient procedures for computing the effective cost It is shown that, for some given situations, the usual methodology based on the internal rate of return concept is not applicable. For such instances, it is necessary to take explicitly in accountthe prevailing market rate.
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Copyright (c) 1988 Clovis De Faro
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