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Amortization System in the Simple Interest Regime: Comparison Between Three Proposals in the Case of Constant Amortization

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  • Gerson Lachtermacher
  • Rodrigo De-Losso
  • Clovis de Faro

Abstract

This article compares three methodologies, two developed in Brazil and one in Italy, to amortize a loan using the constant amortization methods, in a simple capitalization regime. Due to the characteristics of this capitalization regime, two focal dates are studied, at the beginning and the end of the loan. The models are briefly described and a comparison between the models, two by two, is made, with the purpose of determining, from the point of view of a financial company, which one is the best methodology to be used.

Suggested Citation

  • Gerson Lachtermacher & Rodrigo De-Losso & Clovis de Faro, 2025. "Amortization System in the Simple Interest Regime: Comparison Between Three Proposals in the Case of Constant Amortization," Applied Economics and Finance, Redfame publishing, vol. 12(3), pages 47-68, August.
    • Handle: RePEc:rfa:aefjnl:v:12:y:2025:i:3:p:47-68
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    References listed on IDEAS

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    1. Lachtermacher, Gerson & Faro, Clovis de, 2023. "Consistência financeira no regime de juros simples," FGV EPGE Economics Working Papers (Ensaios Economicos da EPGE) 834, EPGE Brazilian School of Economics and Finance - FGV EPGE (Brazil).
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      JEL classification:

      • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
      • Z0 - Other Special Topics - - General

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