德国摊销制度的不一致性及其修正

Q4 Environmental Science

Scopus: Journal of East African Ornithology Pub Date : 2019-12-01 DOI:10.1590/0101-7438.2019.039.03.0393

Bruno Luís Hönigmann Cereser, A. Oliveira

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引用次数: 0

摘要

摊销系统，也称为摊销方法，用于计算客户必须支付（或支出）以偿还贷款或融资的分期付款价值，分期付款次数和贷款或融资商定的利率。本文表明，德国摊销制度在其定义中使用了不一致的预付利息，并产生了高于合同规定的实际利率，这使得该制度具有滥用性，对客户不公平。本文还提出了修正德国摊销制度的两种形式，即使实际利率等于合同利率。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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INCONSISTENCY AND CORRECTION OF THE GERMAN AMORTIZATION SYSTEM

The amortization systems, also called as amortization methods, are used to compute the installment value that a client must disburse (or spend) to pay off a loan or financing with the number of installments and the interest rate agreed for the loan or financing. This paper shows that the German Amortization System makes an inconsistent use of the interest paid in advance in its definition and generates an effective interest rate higher than the contracted, which makes this system abusive and unfair to the clients. In this article, two forms of correcting the German Amortization System are also proposed, making the effective interest rate equals to the contractual interest rate.

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来源期刊

Scopus: Journal of East African Ornithology Environmental Science-Ecology

CiteScore

0.60

自引率

0.00%

发文量

期刊介绍： Journal of East African Ornithology has been published since 1977 by the Bird Committee of the East Africa Natural History Society. Originally titled Scopus, the addition of Journal of East African Ornithology began with our January 2018 issue. The journal is published Open Access twice a year, typically in January and July. Authors retain copyright and their work is licensed under the Creative Commons Attribution 4.0 International License. Our copyright and licensing agreement only applies from January 2018 onwards, and does not apply to previously published issues. Users have the right to read, download, copy, distribute, print, search, or link to the full texts of these articles.