ЕВАЛУАЦИЈА ЗАЈМА У ТОКУ АМОРТИЗАЦИЈЕ - МОДЕЛИ ВАРИЈАБИЛНИХ ОТПЛАТА
EVALUATION ОF LOAN – MODELS ОF VARIABLE PRINCIPAL REPAID
Author(s): Milivoj KrčmarSubject(s): Business Economy / Management, Accounting - Business Administration, Socio-Economic Research
Published by: Економски факултет Универзитета у Бањој Луци
Keywords: evaluation of loan; discount value of principal repaid; discount value of interest; rate of evaluation (effective yield);
Summary/Abstract: In this paper is presented the account of evaluation of loan for case when the loan is amortized of variable principal repaid. It is presented two cases: a) the account of evaluation of loan after the tth payment of annuity and b) the account of evaluation of loan when the evaluation is done between t-th and (t+1)-th annuity. The account of evaluation of loan is based on the effective yield (the rate of evaluation).
Journal: Acta Economica
- Issue Year: 5/2007
- Issue No: 6
- Page Range: 49-58
- Page Count: 10
- Language: Bosnian, Croatian, Serbian