Interes

Cuentas

Importe

0.00

Proporcin

Detalle

Deuda/C Particip
apital
acin % Periodicidad
(D)
(P)

0.00

0.00%

ia =

Veces

Interes Anual

Monto

Total Monto

Tasa

Tasa con Ajuste

Gastos
capitalizacin

Interes (Mi) Int + Gastos (Ij) Ajustada (ij)

0.00

(1+i)

n-1

tributario (At)

0.00

At= ij (1-0.3)
Mi = D* ia

ij= Ij/D

wacc

0.00%

WACC= P * At

Interes
Cuentas
Tributos por pagar

Importe
40,000.00

Cuentas por pagar comerciales

250,000.00

Obligaciones Financieras

600,000.00

Capital Social

100,000.00
990,000.00

Proporcin
30%
70%
40%
20%
40%
30%
30%
40%
100%

Detalle
SUNAT
Municipalidades
Factura comercial
Deuda proveed
Proveedores Exterior
Bco Financiero
Bco Crdito
Bco Continental
Acciones

Deuda/
Capital

%
4.00%
2.00%
0.00%
0.80%
3.00%
14.00%
0.02%
0.70%
7.00%

Interes
Periodicidad Gastos
TEA
TE Mensual
TE Mensual
Mensual
TEA
TE diaria
TE Mensual
TE Semestral

150.00
200.00
150.00
180.00

Deuda/Capital
Cuentas
Tributos por pagar

Importe
40,000.00

Cuentas por pagar comerciales

250,000.00

Obligaciones Financieras

600,000.00

Capital Social

100,000.00
990,000.00

Proporcin
30%
70%
40%
20%
40%
30%
30%
40%
100%

Detalle
SUNAT
Municipalidades
Factura comercial
Deuda proveed
Proveedores Exterior
Bco Financiero
Bco Crdito
Bco Continental
Acciones

(D)
12,000.00
28,000.00
0.00
50,000.00
100,000.00
180,000.00
180,000.00
240,000.00
100,000.00
890,000.00

Interes
Participacin

Gastos
%

Periodicidad
mensuales

1.35%
3.15%
0.00%
5.62%
11.24%
20.22%
20.22%
26.97%
11.24%
100.00%

4.00%
2.00%
0.00%
0.80%
3.00%
14.00%
0.02%
0.70%
7.00%

Veces
% Interes
capitalizacin
(n)
Anual

Monto
Interes

TEA
TE Mensual
TE Mensual
Trimestral
TEA
TE diaria
TE Mensual
TE Semestral

150.00
200.00
150.00
180.00

ia = (1+i)

n-1
Mi = D* ia

Total Monto
Int + Gastos
(Ij)

Tasa Ajustada
(ij)

ij= Ij/D

Interes
Detalle
SUNAT
Municipalidades
Factura comercial
Deuda proveed
Proveedores Exterior
Bco Financiero
Bco Crdito
Bco Continental
Acciones

Deuda/Capital Participac
(D)
in
12,000.00
1.35%
28,000.00
3.15%
0.00
0.00%
50,000.00
5.62%
100,000.00 11.24%
180,000.00 20.22%
180,000.00 20.22%
240,000.00 26.97%
100,000.00 11.24%
890,000.00 100.00%

%
4.00%
2.00%
0.00%
0.80%
3.00%
14.00%
0.02%
0.70%
7.00%

Periodicidad Gastos
TEA
TE Mensual
TE Mensual
Trimestral
TEA
TE diaria
TE Mensual
TE Semestral

150.00
200.00
150.00
180.00

Veces
capitalizacin
1
12
0
12
4
1
360
12
2

ia = (1+i)

n-1

Interes
Monto
Total Monto Tasa Ajustada
Anual
Interes (Mi) Int + Gastos (Ij)
(ij)
4.00%
480.00
26.82%
7,510.77
0.00%
0.00
10.03%
5,016.93
12.55%
12,550.88
14.00%
25,200.00
7.46%
13,436.57
8.73%
20,954.56
14.49%
14,490.00
99,639.71

Mi = D* ia

Interes
Deuda/Capital Participaci
Detalle
SUNAT
Municipalidades
Factura comercial
Deuda proveed
Proveedores Exterior
Bco Financiero
Bco Crdito
Bco Continental
Acciones

(D)
12,000.00
28,000.00
0.00
50,000.00
100,000.00
180,000.00
180,000.00
240,000.00
100,000.00
890,000.00

Veces

%
Periodicidad
n
1.35% 4.00% TEA
3.15% 2.00% TE Mensual
0.00% 0.00%
5.62% 0.80% TE Mensual
11.24% 3.00% Mensual
20.22% 14.00% TEA
20.22% 0.02% TE diaria
26.97% 0.70% TE Mensual
11.24% 7.00% TE Semestral
100.00%

Gastos

150.00
200.00
150.00
180.00

capitalizacin
1
12
0
12
4
1
360
12
2

n-1
(1+i)
ia =
Mi = D* ia

Interes Anual

4.00%
26.82%
0.00%
10.03%
12.55%
14.00%
7.46%
8.73%
14.49%

Monto

Total Monto

Interes (Mi) Int + Gastos (Ij)

480.00
480.00
7,510.77
7,510.77
0.00
0.00
5,016.93
5,016.93
12,550.88
14,350.88
25,200.00
27,600.00
13,436.57
15,236.57
20,954.56
23,114.56
14,490.00
14,490.00
99,639.71
107,799.71

Tasa

Ajuste
tributario
(At)
Ajustada (ij)
4.00%
26.82%
0.00%
10.03%
14.35%
15.33%
8.46%
9.63%
14.49%

At= ij (1-0.3)

ij= Ij/D

Interes
Deuda/Capital Participaci
Detalle
SUNAT
Municipalidades
Factura comercial
Deuda proveed
Proveedores Exterior
Bco Financiero
Bco Crdito
Bco Continental
Acciones

(D)
12,000.00
28,000.00
0.00
50,000.00
100,000.00
180,000.00
180,000.00
240,000.00
100,000.00
890,000.00

Veces

%
Periodicidad
n
1.35% 4.00% TEA
3.15% 2.00% TE Mensual
0.00% 0.00%
5.62% 0.80% TE Mensual
11.24% 3.00% Trimestral
20.22% 14.00% TEA
20.22% 0.02% TE diaria
26.97% 0.70% TE Mensual
11.24% 7.00% TE Semestral
100.00%

Gastos

150.00
200.00
150.00
180.00

capitalizacin
1
12
0
12
4
1
360
12
2

n
(1+i)
-1
ia =
Mi = D* ia

Interes Anual

4.00%
26.82%
0.00%
10.03%
12.55%
14.00%
7.46%
8.73%
14.49%

Monto

Total Monto

Tasa

Interes (Mi) Int + Gastos (Ij) Ajustada (ij)

480.00
480.00
4.00%
7,510.77
7,510.77
26.82%
0.00
0.00
0.00%
5,016.93
5,016.93
10.03%
12,550.88
14,350.88
14.35%
25,200.00
27,600.00
15.33%
13,436.57
15,236.57
8.46%
20,954.56
23,114.56
9.63%
14,490.00
14,490.00
14.49%
99,639.71
107,799.71

ij= Ij/D

Ajuste
tributario
(At)
2.80%
18.78%
0.00%
7.02%
10.05%
10.73%
5.93%
6.74%
14.49%

At= ij (1-0.3)

Detalle
SUNAT
Municipalidades
Factura comercial
Deuda proveed
Proveedores Exterior
Bco Financiero
Bco Crdito
Bco Continental
Acciones

Deuda/Capital Participacin T Ajuste

a tributario wacc
s (At)
(D)
(P)
12,000.00
1.35% a
2.80%
28,000.00
3.15%
18.78%
0.00
0.00%
0.00%
50,000.00
5.62%
7.02%
100,000.00
11.24%
10.05%
180,000.00
20.22%
10.73%
180,000.00
20.22%
5.93%
240,000.00
26.97%
6.74%
100,000.00
11.24%
14.49%
890,000.00
100.00%
76.54%

At= ij (1-0.3)
WACC= P * At

Interes
Deuda/Capital Participacin
Detalle
SUNAT
Municipalidades
Factura comercial
Deuda proveed
Proveedores Exterior
Bco Financiero
Bco Crdito
Bco Continental
Acciones

(D)
12,000.00
28,000.00
100,000.00
50,000.00
100,000.00
180,000.00
180,000.00
240,000.00
100,000.00
990,000.00

%
(P)
1.21% 4.00%
2.83% 2.00%
10.10% 0.00%
5.05% 0.80%
10.10% 3.00%
18.18% 14.00%
18.18% 0.02%
24.24% 0.70%
10.10% 7.00%
100.00%

Gastos Veces
Periodicidad mensua
les
capitalizacin
TEA
1
TE Mensual
12
0
TE Mensual
12
Mensual
150.00
4
TEA
200.00
1
TE diaria
150.00
365
TE Mensual
180.00
12
TE Semestral
2

n
(1+i)
-1
ia =
Mi = D* ia

Interes Anual

4.00%
26.82%
0.00%
10.03%
12.55%
14.00%
7.57%
8.73%
14.49%

Monto
Interes (Mi)
480.00
7,510.77
0.00
5,016.93
12,550.88
25,200.00
13,630.08
20,954.56
14,490.00
99,833.23

Total Monto
Tasa
Ajuste
Int + Gastos Ajustada tributario wacc
(Ij)
(At)
(ij)
480.00
4.00%
2.80% 0.03%
7,510.77
26.82%
18.78% 0.53%
0.00
0.00%
0.00% 0.00%
5,016.93
10.03%
7.02% 0.35%
14,350.88
14.35%
10.05% 1.01%
27,600.00
15.33%
10.73% 1.95%
15,430.08
8.57%
6.00% 1.09%
23,114.56
9.63%
6.74% 1.63%
14,490.00
14.49%
14.49% 1.46%
107,993.23
8.07%

At= ij (1-0.3)

ij= Ij/D

WACC= P * At

%
Tributos por pagar
Deuda

Financiamiento Mediano plazo

Accionistas

40000 SUNAT
Municipalidades
250000 Factura comercial
Deuda proveed
Proveedo Exterior
600000 Bco Financiero
Bco Crdito
Bco Continental
100000 Acciones
990000

4.00%
2.00%
0.00%
0.80%
3.00%
14.00%
0.02%
0.70%
7.00%

Veces Interes Anual

1
4.00%
12
26.82%
0
0.00%
12
10.03%
4
12.55%
1
14.00%
360
7.46%
12
8.73%
2
14.49%

Participacin Importe
Deuda/apor Participacin Interes anual Monto Int
Tasa Ajustada
30%
12,000.00
12,000.00
1.35%
480.00
480.00
4%
70%
28,000.00
28,000.00
3.15%
7,510.77
7,510.77
27%
40% 100,000.00
0.00
0.00%
0.00
0.00
0%
20%
50,000.00
50,000.00
5.62%
5,016.93
5,016.93
10%
40% 100,000.00 100,000.00
11.24%
12,550.88
14,350.88
14%
30% 180,000.00 180,000.00
20.22%
25,200.00
27,600.00
15%
30% 180,000.00 180,000.00
20.22%
13,436.57
15,236.57
8%
40% 240,000.00 240,000.00
26.97%
20,954.56
23,114.56
10%
100% 100,000.00 100,000.00
11.24%
14,490.00
14,490.00
14%
990,000.00

890,000.00

100%

99,639.71

107,799.71

103%

Ajuste Tributario
2.80%
18.78%
0.00%
7.02%
10.05%
10.73%
5.93%
6.74%
10.14%

WACC
0.04%
0.59%
0.00%
0.39%
1.13%
2.17%
1.20%
1.82%
1.14%

72% 8.48%