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de Faro, C., & Lachtermacher, G. (2023b). Sistema de Prestação Constante no Regime de Juros Simples: Duas versões financeiramente consistentes. Estudos e Negócios Academics, 3, 13-23.
https://doi.org/10.58941/26760460/v3.n5.114

has been cited by the following article:

• TITLE: Amortization System in the Simple Interest Regime: Comparison between Two Proposals in the Case of Constant Installments

  AUTHORS: Clovis de Faro, Gerson Lachtermacher

  KEYWORDS: Constant Installment Amortization Systems, Simple Interest Amortization Systems, Brazilian and Italian Amortizations Systems

  JOURNAL NAME: Theoretical Economics Letters, Vol.14 No.3, June 25, 2024

  ABSTRACT: This article aims to compare methodologies for amortization systems with constant installments (French system), in simple interest, developed in Brazil (Forger and Lachtermacher & de Faro) and in Italy (Mari & Aretusi and Annibali et al.). This work considers the focal dates at the beginning and end of financing. In all cases, the methodologies proved to be financially consistent. At the end of the work, a study on possible tax gains for financing companies is carried out.