Análise de encargos bancários em contrato de empréstimo consignado: implicações da capitalização composta

Abstract

The objective of this work is to assess a payroll loan agreement agreed between a large financial institution and a banking consumer, that is, it is specifically aimed at calculating the contractual interest rate, comparing the execution of the contract by comparing the Price x Simple Interest Table, estimating the client's financial and opportunity costs arising from capitalization differences. In order to carry out the work, the methodology used is based on research in the Central Bank's Database to identify possible irregularities concerning the contractual clauses and rates practiced by the Bank, preparation of the Amortization Worksheet according to the bank contract and the bank's fee, preparation of the Amortization Worksheet with ratifications on exorbitances in the clauses and disclosed by BACEN, calculation of the calculated monthly amounts "overpaid" to the banking institution by the difference between rates. The results of the work point to the increased payment of installments, and that the repetition of the undue payment with the compensation of the installments falling due (on the date of the expert examination) settles the contract and still generates a credit balance to the bank customer in the amount of R$ 44,863, 98.