Operation Manual

66 5: Cálculo do Valor Temporal do Dinheiro
2EVHUYHTXHPHVPRTXHRFOLHQWHHVFROKDQmRFRPSUDURDXWRPyYHOR
DUUHQGDGRUDLQGDLQVHUHXPIOX[RGHFDL[DGHHQWUDGDDRILPGRDOXJXHU
LJXDODRYDORUUHVLGXDOGRDXWRPyYHO6HRFOLHQWHFRPSUDURDXWRPyYHO
RXVHHVWHIRUYHQGLGRQRPHUFDGRDEHUWRRDUUHQGDGRUHVSHUDUHFXSHUDU

Exemplo: Leasing com Pagamentos Adiantados. $HPSUHVD4XLFN
.LW3ROH%DUQVSODQHLDDOXJDUXPDHPSLOKDGRUDSDUDVHXDUPD]pP2
DOXJXHUpHVFULWRSDUDXPWHUPRGHDQRVFRPSDJDPHQWRVPHQVDLVGH
2VSDJDPHQWRVGHYHPVHUIHLWRVQRLQtFLRGRPrVFRPR
SULPHLURH~OWLPRSDJDPHQWRVIHLWRVQRLQtFLRGRDOXJXHU$HPSUHVDWHP
DRSomRGHFRPSUDUDHPSLOKDGRUDSRUDRILPGRSHUtRGRGH
DOXJXHU
6HDWD[DGHMXURDQXDOpGHTXDOpRYDORUFDSLWDOL]DGRGRDOXJXHU"
(VVDUHVROXomRUHTXHUTXDWURHWDSDV
 &DOFXODURYDORUSUHVHQWHGRVSDJDPHQWRVPHQVDLV
ï² 
 $FUHVFHQWDURYDORUGRSDJDPHQWRDGLDQWDGRDGLFLRQDO
 ,GHQWLILFDURYDORUSUHVHQWHGDRSomRGHFRPSUD
 6RPDURVYDORUHVFDOFXODGRVQDVHWDSDVH
10B.book Page 66 Sunday, June 25, 2000 1:17 PM