ЕВАЛУАЦИЈА ЗАЈМА – МОДЕЛИ ЈЕДНАКИХ ИСПОДГОДИШЊИХ ОТПЛАТА
EVALUATION OF LOAN – MODELS OF EQUAL PRINCIPALS REPAYMENTS WHICH ARE PAID m TIMES IN YEAR
Author(s): Milivoj Krčmar, Vesna ProrokSubject(s): Business Economy / Management, Financial Markets, Accounting - Business Administration, Socio-Economic Research
Published by: Економски факултет Универзитета у Бањој Луци
Keywords: evaluation of loan; discount value of principals repayment; discount value of interest; rate of evaluation (effective interest rate);
Summary/Abstract: This paper presents the account of loan evaluation, i.e. loan value as‐ sessment during amortization with equal principals repayments which are paid m times in year. Given the loan evaluation moment, there could emerge two cases: a) the loan evaluation is made at the moment of k-th payment of interest and b) the loan evaluation is made after of k t/m period. The loan evaluation is made based on the evaluation rate, i.e. effective interest rate.
Journal: Acta Economica
- Issue Year: 9/2011
- Issue No: 15
- Page Range: 9-19
- Page Count: 11
- Language: Serbian