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title	Loans

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title	Addition of Loans

When borrowing money, a company must register it in the system through the option below;

Financials Module (SIGAFIN)
- Updates
  - Investments/Loan
    - Investment and Loan (FINA171)
      - Add

The loan and investments addition screen is the same, so you must pay attention to the data relevant to the loan operation, such as:

Model: Indicates that a loan operation is being executed.
Rate: The interest rate charged for the loan. Enter the annual interest rate in effect, because the system performs calculations based on annual rates.
- To better reflect its usability, from release1.23 the title of the field becomes "Rate" instead of "Nominal Rate".
- When you enter the annual rate, make sure the decimal places are accurate, as they may cause different cent amounts in loan installment calculations. Check the accuracy of this information with your bank manager.
Operation: Indicates the type of loan. This type affects calculations made by the system when this loan is paid, in cash flow queries and also in the loan statement report. Configure the options available in the parameters below:

Parameter (SX6)	Description	Default Content
MV_EMPCAL1	Enter whether the loans in this parameter are in a foreign currency and the interest is calculated in the simple interest system.	"EUR"
MV_EMPCAL2	Enter whether the loans in this parameter are in the domestic currency and the interest is calculated in the simple interest system.	"FIN\|COM\|TAN\|ALD\|TIB\|HOT"
MV_EMPCAL3	Enter whether the loans in this parameter are in a domestic currency and the interest is calculated in the compound interest system.	"EMP"
MV_EMPCAL4	Enter whether the loans in this parameter are in a foreign currency and the interest is calculated in the compound interest system.

Informações

title	Currency

In field Currency (EH_MOEDA), define the currency in which the loan was made. Provided the quote is up to date in the Currency Register, the exchange rate is automatically updated for this loan.

Informações

title	Formula

In field Formula, you can set a rule agreed upon with the bank through a specific formula. If you use it, the entered nominal rate is disregarded (EH_TAXA)

Informações

title	Contract Fee

In field Contr Fee (EH_TARIFA) you can enter the contract fee (such as a credit opening rate).

Informações

title	Income Tax

No income tax is levied on financial loans received. The tax is collected from the party loaning the amount, because they profit from the operation and must pay tax on the income earned. Also, the system does not control loans granted, only loans received. Thus, there is no need to enter Income Tax %.

Dica
After adding the loan, the value is credited to the bank/branch/account entered on the date set for the operation. You can this credit on the Bank Statement (FINR470) report or in routine Bank Reconciliation (FINA380).

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title	Payment of Loans

After adding the loan, it waits for its postings (payments) which are registered through option:

Financials Module (SIGAFIN)
- Updates
  - Investments/Loan
    - Redemption, Payment and Loans
      - Redeem

Using the loan of the previous step as an example, we will simulate a payment on 10/31/2017, considering compound interest and domestic currency (due to the setting of MV_EMPCAL3 = "EMP", this being the operation selected):

Formula applied to interest calculation:

M = 100,000.00(1+0.50)^30/360

M = 100,000.00 (1.03436608)

M = 103,436.61

J = M – P

J = 100,000.00 – 103,436.61

J = 3,436.61

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title	Loans with Installments and FINAME

You can use the Investments/Loans routine to generate the installments of the loan borrowed, to compare with the contract offered by the bank, as well as handle FINAME contracts signed directly in BNDES or through a bank agent.

When adding a loan, the following fields are available:

Generate Installments (EH_GERPARC): Field to define whether the loan generates installments or not. If you enter "Yes", it activates fields for the generation of installments;
Amortization (EH_AMORTIZ):
- Price: Installment values are constant throughout the financing period;
- SAC: The same amortization value is kept during the financing period, though reducing the interest value paid, which lowers the installment value during the contract;
Term (EH_PRAZO): Quantity of months to pay the loan;
Grace Period (EH_CARENCI): Time of grace period in months;
Interest Installments in Grace Period (EH_JURCAR): Define whether to generate interest installments during the grace period. If set to not generate them, the grace period interest are considered within the validity period of the installments due;
Down Payment Value (EH_ENTRADA): Enter a value defined as down payment for the loan;
Bank Spread (EH_SPREAD): Value of Bank Spread. (Difference between what the bank pays when acquiring resources and what it charges when loaning to a natural person or legal entity);
Bank Spread % (EH_PSPREAD): Percentage calculated on the value financed. If the value is filled out, there is no need to enter the percentage.
Contract Expenses (EH_DESPESA): Allows the customer to enter the values of loan contract expenses;
Spread Date (EH_DSPREAD): Date of Bank Spread transaction. Automatically filled out with the base date;
Amortization/Installment Value (EH_VLAMORP): Set the value to be amortized or paid monthly in accordance with the Amortization type: If Price, it is the installment value. If CAS, it is the amortization value. This optional field is allowed only if field Term is blank;
Consider expenses in calculation base (EH_BASEDES): To take the IOF, rates and expense values into account in the interest calculation base, thus diluting them in the installments;
- Field available from release 12.1.25 onwards;
- When the field at issue is set to "Yes" in the contract, the installment value considers the following fields:

SEH→EH_SALDO + SEH→EH_VALIOF + SEH→EH_TARIFA + SEH→EH_DESPESA + SEH→EH_SPREAD

Informações

icon	false
title	Notes

If field Term (EH_PRAZO) is filled out, you cannot fill out field Amortization/Installment Value (EH_VLAMORP).
Field term has a validation to check the size of field Installment in the system. If you need a term longer than the size of the field, edit the INSTALLMENT fields group via configurator and make adjustments in accordance with customer needs.
The calculation of installments is performed in accordance with the amortization type (EH_AMORTIZ) selected, either Price or CAS.
- CAS Method: Constant amortization value, in which the value of installments varies.
- Price Method: Constant installment value, in which the value of amortization varies.
If you enter a grace period for the contract (EH_CARENCI), the system checks parameter MV_TPCAREN.
- If the content is set to "1", the calculation takes into account the number of months entered in field Term minus the number of months entered in field Grace Period. Example: Term = 12 months, Grace Period = 3 months. In this case, the system generates 12 installments, the first 3 of which have no amortization in the loan balance.
- If the parameter is set to "2", the calculation takes into account the Term plus the Grace Period as quantity of installments. Example: Term = 12 months, Grace Period = 3 months. In this case, the system generates 15 installments, the first 3 of which have no amortization in the loan balance and the remaining 12 installments compose the loan total.
- In the installments calculation you may, or may not, choose to charge interest during the grace period. Set this in field Interest Installments in Grace Period (EH_JURCAR).
The value of expenses is calculated as follows:
- Value = Bank Spread (EH_SPREAD) + Contract Expenses (EH_DESPESA). If Bank Spread is blank, the system checks the percentage of SPREAD (EH_PSPREAD) and calculates the value on the financed total to add it to field Expenses.
Set the supplier used for generation of provisional installments through parameter MV_FOREMPR; however, you can edit this before saving the installments through option Related Features/Set Supplier.

Informações

icon	false
title	Recording of Installments

After entering the data to generate the loan, a screen is displayed with the composition of provisional installments to be generated in accounts payable (SE2). The generation of installments follows the numbering of the loan contract, prefix "EMP" and type "PR". The nature of the bill generated is the one entered in the contract and the installments and interest values are saved in fields E2_VALOR and E2_JUROS, respectively.

Important

If you enable interest generation in grace period installments, bills will be generated in accounts payable with the value of BRL 0.01 and interest with the value calculated on the loan debit total.
The value of the bill recorded in accounts payable (E2_VALOR) is composed of amortization of monthly installment plus the interest calculated.

Informações

icon	false
title	Recording of Costs

Costs not directly related to the borrowing of Loan/Financing are also taken into account, generating a bank transaction (SE5) composed by field expense and by spread value or spread percentage.

Informações

icon	false
title	Loan Contract Printing

After adding the contract, a report is available to print data on the loan and the provisional installments generated. Find this feature in Related Features -> Print Installments.

Informações

icon	false
title	Loan Contract Deletion

If you did not execute any financial operation in the contract, you can delete the loan and the provisional installments generated in accounts payable.

Important

Editing a contract does not change the installments already recorded in accounts payable. If you need to make any changes to the installments, delete the contract and add it again. If there are financial operations, reverse the payments.

Informações

icon	false
title	Loan Payment

Upon redemption, when you select a contract for payment, press "Installments" to display a screen with the installments generated in accounts payable, pertaining the loan selected.

When you select the installment you want to pay, the system loads the installment and interest values on the payment screen to make the financial transaction easier.

After you confirm the payment, the linked bill payable (type "PR") is posted.

Important

You can select only one loan installment for posting;
The system does not let you select an installment if the contract has a previous installment pending.

Informações

icon	false
title	Payment Reversal

The system allows you to reverse installments already executed and deletes the provisional bills from accounts payable if you select this option. If more than one installment is posted, a screen is displayed with the installment number for you to choose which to reverse.

Informações

icon	false
title	Parameters

Name:	MV_FOREMPR
Type:	Character
Content Example:	000001
Description:	Supplier for generation of installments of Loan provisional bills.

Name:	MV_TPCAREN
Type:	Character
Content Example:	1
Description:	Grace Period Type: 1 = Grace period within Loan Term. 2 = Grace period outside Loan Term.

Example:

We will simulate the financing of BRL 3,000,000.00 with the following characteristics:

Amortization Table: PRICE
30 installments;
Interest rate of 14% per year;
Grace period in first 6 months;
No interest installments issued in first 6 months, though calculated to be added to starting balance due after the grace period;
IOF and expenses are taken into account for interest calculation base;
Grace period considered outside the loan period (MV_TPCAREN=2); that is, 30 payment installments. Otherwise, they would be 24 (removing 6 grace period installments);

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title	Loan Mathematics

IOF

DECREE No. 6,306, OF DECEMBER 14, 2007. It regulates the Tax on Credit, Exchange and Insurance Operations, or those related to Real Estate Bills or Values - IOF.

This federal tax is levied on credit, currency exchange and insurance contract operations executed by Natural Persons (PF) and/or Legal Entities (PJ). Also included in the taxables list are real estate investments, fixed income assets and some investment funds.

Operation Type	Rate (%)
International purchases with credit, debit or prepaid card	6.38
Purchases with Travelers Cheques	6.38
Exchange	1.1
International Transfers - Title Holder	1.1
International Transfers - Third Parties	0.38
Credit card revolving interest	0.38¹ + 0.0082² per day
Overdraft	0.38¹ + 0.0082² per day
Loans and Financing (supported by PROTHEUS)	0.38¹ + 0.0082² per day
Insurance	from 0.38 to 7.38 - depending on the asset insured
Investments	from 0 to 96 - depending on investment duration
Notes: 1) Regardless of term of operation, IOF is levied on credit operations at the additional rate of 0.38%, whether the borrower is a natural person or legal entity. 2) For natural person borrower: 0.0082% per day. For legal entity borrower: 0.0041% per day.

Deck of Cards

id	Examples

Card

default	true
id	ex1
label	Calculation Example (Legal Entity)

CALCULATION EXAMPLE (Legal Entity) Imagine a Bank Loan contract with the following parameters:

Type	PJ-Legal Entity
Interest Rate	2.1200%	p.m.
IOF	1.5%	p.a.
Daily Rate	0.0041%	p.d.
Additional Rate	0.38%	per operation
Interest Rate	28.6263%	p.a.
Installment	BRL 2,154.20
Insurance	BRL -
Other rates	BRL -
Period	6	months

Installment	DATE	Consecutive Days	Accrued Days	Monthly Interest Rate	Price System Amortization	Debit Balance	IOF amount
0	08/4/2020					BRL 12,000.00
1	09/3/2020	30	30	2.1200%	BRL 1,896.59	BRL 10,103.41	BRL 9.54
2	10/3/2020	30	60	2.1200%	BRL 1,936.80	BRL 8,166.60	BRL 12.12
3	11/2/2020	30	90	2.1200%	BRL 1,977.86	BRL 6,188.74	BRL 14.81
4	12/2/2020	30	120	2.1200%	BRL 2,019.79	BRL 4,168.95	BRL 17.61
5	01/1/2021	30	150	2.1200%	BRL 2,062.61	BRL 2,106.34	BRL 20.52
6	01/31/2021	30	180	2.1200%	BRL 2,106.34	BRL -	BRL 23.55
	Total	180			BRL 12,000.00		BRL 98.16

In PROTHEUS:

Addition of Loan Record. Among the highlights, notice the field IOF tax %, with the value 0.38.

Generation of installments:

Payment of First Installment. Highlights for IOF calculation method.

In configurator - Branches Register - The registration type determines the reduced IOF percentage rate: PJ 0.0041% - PF 0.0082%

Card

id	ex2
label	Calculation Example (Natural Person)

CALCULATION EXAMPLE (Natural Person) Imagine a Bank Loan contract with the following parameters:

Type	PF-Natural Person
Interest Rate	2.1200%	p.m.
IOF	3.0%	p.a.
Daily Rate	0.0082%	p.d.
Additional Rate	0.38%	per operation
Interest Rate	28.6263%	p.a.
Installment	BRL 2,154.20
Insurance	BRL -
Other rates	BRL -
Period	6	months

Installment	DATE	Consecutive Days	Accrued Days	Monthly Interest Rate	Price System Amortization	Debit Balance	IOF amount
0	08/10/2011					BRL 12,000.00
1	09/10/2011	31	31	2.1914%	BRL 1,891.23	BRL 10,108.77	BRL 11.99
2	10/10/2011	30	61	2.1200%	BRL 1,939.89	BRL 8,168.88	BRL 17.07
3	11/10/2011	31	92	2.1914%	BRL 1,975.18	BRL 6,193.70	BRL 22.41
4	12/10/2011	30	122	2.1200%	BRL 2,022.89	BRL 4,170.80	BRL 27.92
5	01/10/2012	31	153	2.1914%	BRL 2,062.80	BRL 2,108.00	BRL 33.72
6	02/10/2012	31	184	2.1914%	BRL 2,108.00	BRL -	BRL 39.82
	TOTALS	184			BRL 12,000.00		BRL 152.93

Nota

title	Calculation of IOF rate and value

As the IOF was calculated in installment 3:Calculated IOF Rate = Additional Rate + (Daily Rate * MIN(365,Accumulated Days)) => 0.38% + (0.0082 * 92) => 0.38% + 0.7544% => 1.1344%IOF Value = Amortization Installment * Calculated IOF Rate = 1,975.18 * (1.1344 / 100) => 1,975.18 * 0.011344 => 22.41

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title	Investments

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title	Addition of Investments

When the company makes a financial investment, it must register it in the system through the option below:

Financials Module (SIGAFIN)
- Updates
  - Investments/Loan
    - Investment and Loan (FINA171)
      - Add

The loan and investments addition screen is the same, so you must pay attention to the data relevant to the investments operation, such as:

Model: Indicates that a financial investment operation is being executed.
Nominal Rate:Interest rate that remunerates the investment.
- To better reflect its usability, from release1.23 the title of the field becomes "Rate" instead of "Nominal Rate".
- If this is a CDB investment, interest is calculated in accordance with compound Interest on investment balance.
- If a CDI investment, the percentage refers to a fixed remuneration (fixed percentage) paid on the CDI variation registered in SM2 (Currency Register).
- That is, for a CDB Investment, interest is calculated directly on the principal. Yet for a CDI investment an indexer is entered in SM2, so the CDI must have a currency code other than 1. For CDB investments, the interest rate must be entered on an annual base.
Operation: Indicates the type of financial investment (CDI, CDB, savings account, etc.). This type affects calculations of investment redemption, in cash flow queries and also in the loan statement report.
- From 07/2020onwards, a new operation was created called FIC → Short Term Investment Funds, with an Income Tax rate rule different from that of the FAF For more information on the Income Tax rate, refer to “Funds Mathematics” in this document.
- The action on the content entered in this field complies with the parameter settings below:

Parameter (SX6)	Description	Default Content
MV_APLCAL1	Indicates the financial investments configured in this parameter are calculated in accordance with the daily CDI variation. CDI is an indexer that corrects the investment in which the bank pays a percentage on the variation of this indexer and is registered in SM2. In the investment register, enter the code of the currency to be the indexer, although all investments are made in BRL. When a customer says the CDB is tied to the CDI, you must add in the system an operation of type CDI, not CDB, because in the system these two investment types have different calculations.	"CDI"
MV_APLCAL2	Indicates the financial investments configured in this parameter are calculated in the daily compound interest system. Enter the rate in an annual base. The system converts the rate and calculates the yield of the period in accordance with the quantity of days invested.	"CDB\|RDB"
MV_APLCAL3	Indicates the financial investments configured in this parameter are calculated in the daily simple interest system. Enter the rate in an annual base. The system converts the rate and calculates the yield of the period in accordance with the quantity of days invested.	"CP "
MV_APLCAL4	Indicates the investments configured in this parameter are calculated in accordance with the Investment Funds by Shares Rule (FAC). There are several in the market. Refer to: Funds Mathematics in this document.	"FAF\|FIC"
MV_APLCAL5	Indicates which investment operations use the calculation of yield by percentage on a certain currency.
MV_10892	Define the months in which Income Tax is withheld from investments by shares in routine Allocation (mandatory withholding of income tax on investments).	05#11
MV_APIRTAB	Define Income Tax rate for months in which the withholding of income tax on investments is not mandatory, .T. -> regressive Income Tax table is considered; .F. -> always 15% (FAF) / 20% (FIC)	.T.

Informações

title	CDI Variation

The calculation of the variation in CDI accrued between periods is executed according to the following formula:

Informações

title	For CDI rates published until 12/31/1997

For CDI rates published up to 12/31/97, the formula of rate DI-CETIP Over is the following:

Example

Percentage for payment: 97,5000

k	DI	TDI (DI/3000)	*TDI (P/100)**	*(1+TDI (P/100)) * k-1 = Factor k**
1	16.62	0.00554000	0.00540150	1.00540150
2	16.63	0.00554333	0.00540475	1.01083544
3	16.74	0.00558000	0.00544050	1.01633489
4	16.70	0.00556667	0.00542750	1.02185105

k-1 = (1+TDI * (p/100) de k -1. Except when k=1, once the multiplier is 1.

Informações

title	For CDI Rates published after 1/1/1998

For the CDI rates published after 1/1/98, the formula must be:

Exemplo

Example
Série Histórica Historic Series - CETIP - Índices de Segmentos e Setoriais Indexes of Segments and Sectors

Percentual destacado para remuneração: 97,Percentage for payment: 5000

		A	B	C	D
k

Data

Date

DI %

DI

(

Média

Average)

TDI (1+(DI/100)^(1/252))-1

TDI * (P/100)

(1+TDI * (P/100)) * k-1 =

Fator

Factor k

1

01

12/

12

1/

2017

7

,

.39

0

,

.00028296

0

,

.00027589

1

,

.00027589

2

04

12/

12

4/

2017

7

,

.39

0

,

.00028296

0

,

.00027589

1

,

.00055185

3

05

12/

12

5/

2017

7

,

.39

0

,

.00028296

0

,

.00027589

1

,

.00082789

4

06

12/

12

6/

2017

7

,

.39

0

,

.00028296

0

,

.00027589

1

,

.00110400

5

07

12/

12

7/

2017

6

,

.89

0

,

.00026444

0

,

.00025783

1

,

.00136211

6

08

12/

12

8/

2017

6

,

.89

0

,

.00026444

0

,

.00025783

1

,

.00162029
7	12/11/

12/2017

2017

6

,

.89

0

,

.00026444

0

,

.00025783

1

,

.00187854
8	12/12/

2017

6

,

.89

0

,

.00026444

0

,

.00025783

1

,

.00213685
9	12/13/

12/2017

2017

6

,

.89

0

,

.00026444

0

,

.00025783

1

,

.00239523
10	12/14/

12/2017

2017

6

,

.89

0

,

.00026444

0

,

.00025783

1

,

.00265368
11	12/15/

12/2017

2017

6

,

.89

0

,

.00026444

0

,

.00025783

1

,

.00291219

Coluna

Column A -

Taxa

CETIP DI

CETIP - Deve ser cadastrada na tabela SM2 e indicada no campo EH_MOEDA nas aplicações do tipo CDI.
Coluna B - Fórmula para encontrar o fator diário (Veja coluna série histórica) - Linha

Rate - Register it in table SM2 and enter it in field EH_MOEDA in investments of type CDI.
Column B - Formula to find the daily factor (see historic series column) - Line k1 - (1+(7

,

.39/100)^(1/252))-1 Obs.: 252 →

dias úteis no ano contábil

business days in accounting year.

Coluna C - Fórmula em que se aplica o percentual de remuneração pago pela instituição sobre a taxa CETIP, informada no campo EH_TAXA (Aplicações do tipo CDI)
Coluna D - Fórmula para compor o fator de juros compostos - Exemplo: a linha k1 coluna D possui o juro de um dia (1,00027589), a linha k2 possui o acumulado de k2 (1,

Column C - Formula in which you apply the remuneration percentage paid by the institution on CETIP rate, entered in field EH_TAXA (investments of type CDI)
Column D - Formula to compose the compound interest factor - Example: line k1 column D has the interest of one day (1.00027589), line k2 has accumulated of k2 (1.00027589) X k1 (1

,

.00027589) = (1

,

.00055185).

Multiplicando o fator k (coluna em destaque) pelo saldo da aplicação, obtém-se o valor atualizado (com juros).

Multiplying factor K (highlighted column) for the investment balance, the updated value is obtained (plus interest).
Subtracting the balance of the updated value, the amount presented is the interest.

See factor k (highlighted column table above) presented on the CETIP website - Fixed Income Calculator

Subtraindo o saldo do valor atualizado, obtém-se os juros.Veja o fator k (coluna em destaque tabela acima) sendo apresentado no site CETIP - Calculadora Renda Fixa

- CETIP

Image Modified

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title	Redemption of Investments

After adding the investment, it waits for its postings (redemptions) which are registered through option:

Financials Module

Após a inclusão da aplicação, ela ficará aguardando suas baixas (resgates) que serão registradas através da opção:

Modulo Financeiro (SIGAFIN)
- UpdatesAtualizações
  - AplicaçõesInvestments/EmprestLoan
    - Resgate, Pagamento e Empréstimos
      - Resgatar
    - Redemption, Payment and Loans
      - Redeem

Using the investment shown in the previous step as an example, we will simulate a redemption on 4/22/2004. The interest is calculated in accordance with the CDI variation, because an investment was used with this characteristicUtilizando como exemplo a aplicação mostrada no passo anterior, simularemos um resgate em 22/04/2004. Os juros serão calculados conforme variação do CDI, pois foi utilizado uma aplicação com esta característica.

Aviso

title	Currency RegistrationRegister

Para o CDI é necessário definir um indexador no cadastro de moedas (tabela SM2), onde deve ser escolhido um código de moeda especifico para esse fim (no exemplo foi usada a moeda 5For the CDI, you need to define an indexer in the currency register (table SM2), in which you select a specific currency code for this purpose (in the example, currency 5 is used).
Ao incluir aplicações CDI no sistema, esse código de moeda deve ser informado no campo EH_MOEDA para que o calculo do resgate seja correto e de acordo com a instituição financeira.
When you add CDI investments to the system, you must enter this currency code in field EH_MOEDA for the redemption calculation to be correct and compliant with the financial institution.
You can find daily rates on the Internet, such as on the website of As taxas diárias podem ser obtidas na internet, por exemplo no site da CETIP:

A aplicação CDI, utilizada no exemplo acima, recebe 97,5% de remuneração. Utilizando o cálculo da variação do CDI encontramos o fator de 1,00113111 calculado sobre os dias 19 e 20/04 (dois dias), pois 21/04 é um feriado (feriados, sábados e domingos são desconsiderados do cálculo do CDI). Multiplicando 50.000,00 pelo fator 1,00113111, obtemos o valor atualizado da aplicação: 50.056,56.

O IOF é calculado conforme a tabela regressiva. Três dias de aplicação equivalem a um IOF de 90% sobre o rendimento (veja tabela mais adiante neste documento em A Matemática dos Fundos), nos resgates efetuados após 30 dias não há incidência de IOF. O Imposto de Renda é calculado sobre o Rendimento Líquido. Então:

56,56 (Rendimento Bruto)
50,90 (90% do rendimento)
5,66 (Rendimento Líquido)
1,13 (I.R. – 20% sobre o rendimento Líquido)

(+)Vlr Resgate = Vlr. Do Crédito + Impostos

Vlr. Resg.s/Princ. = Valor do resgate efetuado sobre o principal, ou seja, (+)Vlr Resgate – Juros

The CDI investment in the example above receives 97.5% remuneration. By using the CDI variation calculation, we find the factor of 1.00113111 calculated on the days 19 and 20/04 (two days), as 21/04 is a holiday (holidays, Saturdays and Sundays are disregarded in the CDI calculation). Multiplying 50,000.00 by the factor 1.00113111, we arrive at the updated value of the investment: 50,056.56.

The IOF is calculated in accordance with the regressive table. Three days of investment are equivalent to an IOF of 90% on the yield (see the table below in Funds Mathematics), in redemptions performed after 30 days no IOF is levied. Income Tax is calculated on Net Yield. So:

56 (Gross Yield)
90 (90% do yield)
66 (Net Yield)
13 (Income Tax – 20% on Net Yield)

(+)Redemption Val = Credit Val + Taxes

Red. Val. on/Princ. = Value of redemption on principal, that is, (+)Redemption Val – Interest

Red. Val. on/Interest = Value of redemption on interest. The interest shown here is calculated on the credit valueVlr. Resg.s/Juros = Valor do resgate efetuado sobre os juros. Os juros demonstrados aqui, são calculados sobre o valor do crédito.

Dica

title	Tip

Através da Calculadora de Renda Fixa Through the Fixed Income Calculator - [B3] é possível conferir a rentabilidade do resgate do CDI you can check CDI redemption profitability:

Dica

title	About the Calculator [B3]

The B3 fixed income calculator

A tool to calculate rates and prices of debentures, government bonds, CRA (Agribusiness Receivables Certificates), CRI (Real Estate Receivables Certificates) and DI (Interbank Deposit). It covers approximately two thousand debentures and all government bonds. Moreover, they also offer the option to calculate CRAs and CRIs, with constant updating, performed by a team of specialists

A calculadora de renda fixa da B3

Ferramenta de cálculo de taxas e preços de debêntures, títulos públicos, CRA (Certificados de Recebíveis do Agronegócio), CRI (Certificados de Recebíveis Imobiliário) e DI (Depósito Interfinanceiro). Cobre aproximadamente 2 mil debêntures e todos os títulos públicos. Além disso, também eles disponibilizam a opção para cálculo de CRAs e CRIs, com atualização constante e realizada por um time de especialistas.

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title	Redemption of Investment Funds by Shares

Suppose that an investment was added with the share value of contract used in: 1.263745

First register the bank contract in the system, through the path below:

Financials Module (SIGAFIN)
- Updates
  - Registers
    - Bank Contract
      - Add

Enter the contract No., the contract value and the unit value of the shares:

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On the path below, register the investment:

Financials Module (SIGAFIN)
- Updates
  - Investments/Loan
    - Investment and Loan (FINA171)
      - Add

Pay attention to the contents of field Contract No., whether its information is being automatically filled out:

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From 07/2020 onwards, a new operation was created called FIC → Short Term Investment Funds with an Income Tax rate rule different from that of the FAF operation. For more information on the Income Tax rate, refer to “Funds Mathematics” in this document.

On 3/25/2004, we have executed a redemption (25 days after addition of investment).

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The calculations of Yield, Income Tax, IOF are stated in "Funds Mathematics", in this document.

Note: For this situation, the Income Tax rate of 20% was registered directly in the investment. For further details on the Income Tax rate, please check "Funds Mathematics" in this document

Suponha que tenha sido incluída uma aplicação com o valor da cota do contrato utilizado em: 1,263745

Primeiramente será cadastrado no sistema o contrato bancário realizado, através do caminho abaixo:

Modulo Financeiro (SIGAFIN)
- Atualizações
  - Cadastros
    - Contrato Bancário
      - Incluir

Deve ser informado o nº do contrato, o valor do contrato e o valor unitário das cotas:

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Através do caminho abaixo deve ser incluído o cadastro da aplicação:

Modulo Financeiro (SIGAFIN)
- Atualizações
  - Aplicações/Emprest
    - Aplicação e Empréstimo (FINA171)
      - Incluir

Atentar-se para o preenchimento do campo de nº do contrato, para que seja preenchida automaticamente as informações referente ao mesmo:

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A partir de 07/2020 foi criado nova operação chamada FIC → Fundos de investimento a Curto Prazo com regra de alíquota de IR diferente da operação FAF. Mais informações sobre alíquota de IR consultar “A Matemática dos Fundos” neste documento.

No dia 25/03/2004, efetuamos um resgate (25 dias após a inclusão da aplicação).

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Os cálculos de Rendimento, IR, IOF, são demonstrados em “A Matemática dos Fundos”, neste documento.

Obs: Para esse caso foi cadastrada alíquota de IR de 20% direto na aplicação. Para mais detalhes sobre alíquota de IR por favor conferir “A Matemática dos Fundos” neste documento.

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title	Fund Mathematics

The majority of existing funds present daily liquidity, but IOF is levied on redemptions effected up to the 29th consecutive day as of the date of each investment, according to the table.

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As of the 30th day, each investment is exempted from IOF.

To calculate the yield of your fund, you must first know into how many shares the capital invested was transformed, that is, how many shares fit into your capital. The value of this share is published daily in the economy section of the main newspapers, in the website of the bank in which the investment was made

A maioria dos fundos existentes no mercado tem liquidez diária, entretanto, é cobrado o IOF para os resgates efetuados até o 29º dia corrido contados da data de cada aplicação, conforme tabela.

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A partir do 30º dia, cada aplicação fica isenta da cobrança do IOF.

Para calcular o rendimento do seu fundo você precisa primeiro saber em quantas cotas foi transformado o capital investido, ou seja, quantas cotas cabem dentro do seu capital. O valor desta cota é publicado diariamente nas seções de economia dos principais jornais, site do banco onde a aplicação foi efetuada, CVM (www.cvm.gov.br), etc. Antes de qualquer coisa, você pega o valor da aplicação – suponhamos R$ 10.000,00 – e divide-o pelo valor da cota no dia da aplicação – R$ 1,263745 (geralmente é divulgado o valor das cotas com 6 casas decimais), por exemplo. O resultado é a quantidade de cotas que você possui. O sistema utilizará a cota cadastrada no contrato, para no momento da inclusão da aplicação fazer esta conversão, e a partir da inclusão da aplicação, esta será controlada em cotas.

Quantidade de cotas que possui no fundo é igual a:

R$ 10.000,00 dividido por R$ 1,263745 = 7.912,988775 cotas

Uma vez conhecida a quantidade de cotas, você a multiplica pelo valor da cota do dia em que quer saber o seu saldo. Digamos que, após vinte e cinco dias corridos, ela tenha se valorizado e agora corresponde a R$ 1,283459. Isso lhe dará o valor da aplicação atualizada. Esta cota, será cadastrada no SE0, através da opção:

Modulo Financeiro (SIGAFIN)
- Atualizações
  - Cadastros
    - Contrato Bancário
      - Atualiza Cotação

Valor de uma aplicação atualizada

7.912,988775 multiplicados por R$ 1,283459 = R$ 10.156,00

Rendimento bruto total obtido no período

Saldo em cotas 7.912,988775 multiplicado pela cota do último dia útil do mês anterior, ou cota do dia da aplicação, 7.912,988775 x 1,263745 = 10.000,00
Saldo em cotas 7.912,988775 multiplicado pela cota do dia do resgate ou apropriação menos o saldo encontrado no item 1. Então, 7.912,988775 x 1,283459 – 10.000,00 = R$ 156,00 (rendimento bruto)

Se desejar calcular o rendimento proporcional ao resgate, utiliza-se da seguinte forma:

Before anything else, you get the value of the investment – say BRL 10,000.00 – and divide it by the value of the share on the day of the investment – BRL 1.263745 (the value of the shares is usually published with six decimal places), for example. The result is the number of the shares you have. The system uses the share registered in the contract, to make the conversion when you add the investment and then control said investment by shares.

The number of shares in the fund is equal to:

BRL 10,000.00 divided by BRL 1.263745 = 7,912.988775 shares

Once you know the number of shares, just multiply it by the share value on the day the balance of which you want to know. Let us suppose that, after twenty five consecutive days, it has increased in value and reached BRL 1.283459. This gives you the updated value of the investment. This share will be registered in SE0, through option:

Financials Module (SIGAFIN)
- Updates
  - Registers
    - Bank Contract
      - "Update Quote"

Value of an updated investment

7,912.988775 multiplied by BRL 1.283459 = BRL 10,156.00

Gross yield total obtained in the period

Balance in shares of 7,912.988775 multiplied by the share of the last working day of the previous month, or the share on the investment day, 7,912.988775 x 263745 = 10,000.00
Balance in shares of 7,912.988775 multiplied by the share of the day of redemption or allocation minus the balance in item 1. Then, 7,912.988775 x 283459 – 10,000.00 = BRL 156.00 (gross yield)

For yield proportional to redemption:

The redemption value is obtained in shares by dividing the redemption value by the share on the day. For example: 1,000.00 / 283459 = 779.144484, considering the redemption of BRL 1,000.00
We multiply the value in shares obtained in item 1 by the share of the last business day of the previous month or by the share on investment day
Obtém-se o valor do resgate em cotas, dividindo-se o valor do resgate pela cota do dia, exemplo: 1.000,00 / 1,283459 = 779,144484, supondo um resgate de R$ 1.000,00
Multiplica-se o valor em cotas obtidos no item 1 pela cota do ultimo dia útil do mês anterior ou pela cota do dia da aplicação, 779.144484 x 1,263745 = 984,64
Subtraia do valor do resgate o valor encontrado no item 2 e obtém-se o valor do rendimento proporcional aos 1.000,00. Ex. 1.000,00 – 984,64 = 15,36
From the redemption value, we subtract the value found in item 2 to obtain the yield value proportional to the 1,000.00. Example: 1,000.00 – 984.64 = 15.36

There is also the possibility of recording entries Existe a possibilidade dos lançamentos (SEI→EI_TIPODOC = I6 e and I7) relativos a apropriação mensal (FINA183) serem gravados pelo valor do rendimento mensal ou acumulado desde a data da aplicação, obedecendo a configuração do parâmetro relative to monthly allocation (FINA183) by the yield value monthly or accrued since the investment date, following the settings of parameter MV_RNDAPL4.

Para um melhor entendimento, no resgate parcial, o rendimento é calculado utilizando uma regra de três simples. Exemplo:

To better grasp this issue, in partial redemption, we calculate the yield using a simple rule of three. Example:

If 156.00 is the yield on updated 10,000.00, what is the yield on 1,000.Se 156,00 é o rendimento sobre os 10.000,00 atualizados, qual o rendimento sobre 1.000,00?

X = ( 156,.00 x 1,000.000,00 ) / 10,156.156,00 = 15,.36

Onde x = Rendimento sobre o resgate parcial.

Agora, como o cálculo foi efetuado após vinte e cinco dias corridos e, portanto, NÃO está isento da cobrança de IOF, caso haja resgate ou apropriação, deve-se calcular o valor referente ao IOF a ser pago. Pela tabela de cobrança do imposto, caso haja um resgate no 25º dia após a aplicação, você deve pagar de IOF o equivalente a 16% do seu rendimento (veja na tabela de IOF que 25 dias correspondem a 16% de IOF sobre o rendimento).

Valor de IOF que deve ser pago

16% = 0,16 multiplicado por R$ 156,00 = R$ 24,96

Caso você resgate a partir do 30º dia da data de sua aplicação, estará isento da cobrança de IOF sobre os seus rendimentos.

Agora, vamos demonstrar o cálculo do Imposto de Renda que incide sobre o seu rendimento bruto. O IR é recolhido na fonte pelo Administrador do Fundo de Investimento. O recolhimento é realizado, sempre, no último dia útil do mês vigente ou no momento do resgate, o que ocorrer primeiro. Caso você não efetue um resgate, no último dia útil do mês o Administrador automaticamente realizará um débito do seu saldo em cotas, equivalente ao valor de IR devido no mês vigente. Incide uma taxa de 20% sobre os rendimentos brutos, no caso de um Fundo de renda fixa.

Então, sobre o valor do rendimento bruto incide uma taxa de 20%, que deve ser recolhido à Receita Federal. O rendimento bruto já desconta o IOF devido, caso haja resgate em um período inferior a 30 dias corridos.

Alíquota de IR

Caso alíquota de IR seja preenchida no cadastro da aplicação no campo EH_TAXAIRF será sempre considerada essa alíquota:

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Para aplicação tipo FIC → Fundo de Investimento a Curto Prazo
- 22,5% até 180 dias
- 20% após 180 dias
Para outras aplicações aplica-se tabela de IR regressiva. Tabela AR da SX5:

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Valor do IR a ser recolhido

Sem incidência de IOF (prazo de resgate a partir do 30º dia da aplicação): R$ 156,00 multiplicados por 20% = 0,20 igual R$ 31,20

Caso não haja resgate até o final do mês, o seu saldo de cotas no último dia útil do mês será reduzido em: R$ 31,20 dividido por R$ 1,283459 (cota do último dia útil do mês) igual 24,309308 cotas.

Incidindo IOF

No caso do resgate no 25º dia, haverá incidência de R$ 24,96 de IOF e mais o IRF:

IRF = (156,00 - 24,96) = R$ 131,04 multiplicado por 20% = R$ 26,21

Agora, vamos calcular o seu rendimento final e a sua rentabilidade líquida dos impostos incidentes. Vamos considerar um resgate no 25º dia após a aplicação, com incidência de IOF e IR.

Obs: Caso o IOF calculado seja no momento da apropriação (IOF Virtual), seu valor será adicionado ao rendimento do mês seguinte, pois foi utilizado apenas para não calcular IR sobre IOF no primeiro mês e para que no mês seguinte não seja calculado um rendimento menor e consequentemente um IR menor.

Cálculo da rentabilidade

Rendimento Líquido
= Rendimento bruto – IOF – IR = R$ 156,00 – R$ 24,96 – R$ 26,21
Rentabilidade Líquida
= Rendimento Líquido dividido Valor investido inicial x 100 = R$ 104,83 / R$ 10.000,00
= 1,05%, no período dos 25 dias corridos

No mês seguinte, o rendimento da aplicação será calculado utilizando a cota do último dia útil do mês anterior e a cota do dia da apropriação, o valor desta cotação deverá ser cadastrada no SE0, tanto no resgate, quanto na apropriação mensal, o sistema já atualiza este arquivo com o valor da cota informada no resgate ou na apropriação.

Where X = yield on partial redemption.

Observe that, since the calculation was made after twenty five running days and, hence, is NOT exempt from IOF, if there is redemption or allocation, the amount relating to IOF payable must be calculated. By the tax collection table, if there is a redemption on the 25th day after investment, the amount payable as IOF will be equivalent to 16% of the yield (see in the IOF table that 25 days correspond to 16% of IOF on the yield).

IOF value to be paid

16% = 0.16 multiplied by BRL 156.00 = BRL 24.96

IOF collection is only exempt when redemption is effected as of the 30th day of the investment.

Income Tax calculation on gross yield. The administrator of the Investment Fund collects the withheld Income Tax. Collecting always occurs on the last business day of the current month or at redemption, whichever is first. If you do not redeem any amount, on the last business day of the month, the Manager automatically debits your balance in shares, equivalent to the Income Tax value due in the current month. There is a 20% rate on gross yield in the event of a Fixed Income Fund.

Then, on the gross yield amount levies a 20% rate to be collected by the Federal Revenue Service. The IOF due is already deducted from the gross income if the redemption is effected within 30 consecutive days period.

Income Tax Rate

If you fill out the Income Tax rate in field EH_TAXAIRF when registering the investment, the system will always use this rate:

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For investments of type FIC→ Short Term Investment Fund
- 22,5% in up to 180 days
- 20% after 180 days
For other investments, the regressive Income Tax table is applied. AR table of SX5:

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Income Tax amount to be collected

Without IOF levy (redemption period starting on the 30th day after investment): BRL 156.00 multiplied by 20% = 0.20 equal to BRL 31.20

If there is no redemption till the end of the month, your shares balance on the last business day of the month is reduced to: BRL 31.20 divided by BRL 1.283459 (share of the last business day of the month) = 24.309308 shares.

IOF Levy

If a redemption occurs on the 25th day, IOF of BRL 24.96 is levied, plus IRF:

IRF = (156.00 - 24.96) = BRL 131.04 multiplied by 20% = BRL 26.21

Now, let us calculate your final yield and its after tax profitability. Suppose a redemption occurs on the 25th day after the investment, subject to IOF and Income Tax.

Note: If the calculated IOF is during allocation (Virtual IOF), its value is added to the income of the following month because it was only used not to calculate IR on IOF in the first month and not to calculate a lower income in the following month and, consequently, a lower Income Tax.

Profitability Calculation

Net Yield
= Gross Yield – IOF – Income Tax = BRL 156.00 – BRL 24.96 – BRL 26.21
Net Profitability
= Net Yield divided by Initial Value Invested x 100 = BRL 104.83 / BRL 10,000.00
= 1.05%, in period of 25 consecutive days

In the following month, the investment is calculated using the share of the last business day of the previous month and the share of the allocation date. You must register the value of this share in SE0, both at redemption and at monthly allocation. The system already updates this file with the share value entered at redemption or at allocation.

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title	Booking

The booking of Investments/Loans may occur in the steps below:

Addition of investments or loans (routine FINA171);
Redemption of investments or payment of loans (routine FINA181);
You may also book the aforementioned processes offline. To do so, use routine Offline Booking of module Financials (CTBAFIN);
Monthly, we book interest and taxes using routine "Investments and Loans Allocation" (FINA182) and/or "Investment by Shares Allocation" (FINA183);

Nota

title	Notes

For all default entries of this process, you must obtain values from table SEH fields;
Loan contracts that generated installments, bills of type "PR" (E2_TIPO), can use the supplier ledger account (SA2->A2_CONTA) in configuration of LPs associated to these operations, of postings as well as reversals;
Monthly allocations made through routines FINA182 and FINA183 will be booked in the respective routines, that is, unavailable in offline booking (CTBAFIN), because these processes do not generate bank transactions;
The operations that generate bank transactions, Redemption of Investments or Loan Payments - are booked by routine CTBAFIN;
- We must emphasize that the booking flag of these transactions, in routine CTBAFIN, is controlled through table SE5.
  These transactions may generate values related to the allocation calculation difference, in which case they are booked, LP 582 - Allocation, also by routine CTBAFIN, because they are related to bank transactions

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title	Booking

A contabilização das Aplicações/Empréstimos podem ocorrer nas etapas abaixo:

Inclusão de aplicações ou empréstimos (rotina FINA171);
Resgate de aplicações ou pagamento de empréstimos (rotina FINA181);
Os processos acima também podem ser contabilizados de forma offline. Para isso, utilize a rotina de Contabilização Offline do modulo Financeiro (CTBAFIN);
Mensalmente contabiliza-se os juros e impostos, utilizando a rotina "Apropriação Aplicação e Empréstimos" (rotina FINA182) e/ou "Apropriação Aplicação Por Cotas" (rotina FINA183);

Nota

title	Notes

Para todos os lançamentos padrões desse processo deve-se utilizar os campos da tabela SEH para obter os valores;
Os contratos de empréstimos que geraram parcelas, títulos do tipo "PR" (E2_TIPO), poderão utilizar a conta contábil do fornecedor (SA2->A2_CONTA) na configuração dos LPs associados a estas operações, tanto de baixa como de estorno;
As apropriações mensais efetuadas através das rotinas FINA182 e FINA183 serão contabilizadas nas respectivas rotinas, ou seja, indisponível na contabilização offline (CTBAFIN), pois estes processos não geram movimentação bancária;
As operações que geram movimentações bancárias (Resgate de Aplicações ou Pagamento de Empréstimos - serão contabilizadas pela rotina CTBAFIN;
- É importante salientar que o 'flag' de contabilização destes movimentos, na rotina CTBAFIN, é controlado através da tabela SE5.
  Estas movimentações podem gerar valores ref. a diferença no cálculo de apropriação e neste caso serão contabilizados, LP 582 - Apropriação, também pela rotina CTBAFIN, pois estão relacionados à movimentação bancária.

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title	How to access ?it?

To access the routines responsible for generating accounting entries in these processes, see below the menu paths of the Financials Module (SIGAFIN);

Updates
- Investments/Loans
  - Investments and Loans (FINA171)
Updates
- Investments/Loans
  - Redemption, Payment and Loans (FINA181)
Miscellaneous
- Accounting
  - Investments and Loans Allocation (FINA182)
Miscellaneous
- Accounting
  - Investment by Shares Allocation (FINA183)
Miscellaneous
- Accounting
  - Offline Booking

Para acessar as rotinas responsaveis por gerar lançamentos contábeis nesses processos, segue abaixo os caminhos do menu do Modulo Financeiro (SIGAFIN):

Atualizações
- Aplicações/Emprest.
  - Aplicações e Emprestimos (FINA171)

Atualizações
- Aplicações/Emprest.
  - Resgate, Pagamento e Emprestimo (FINA181)

Miscelânea
- Contábil
  - Apropriação Aplicação e Empréstimos (FINA182)

Miscelânea
- Contábil
  - Apropriação Aplicação Por Cotas (FINA183)

Miscelânea
- Contábil
  - Contabilização Off-line (CTBAFIN)

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title	Standard Entries

Informações

title	Standard Entry Examples

LP 580 – Inclusão da Aplicação/EmpréstimoAddition of Investment/Loan

AccountConta: If(SEH->EH_APLEMP=”APL”, “Conta de aplicação”, “Conta de empréstimo”“Investment Account”, “Loan Account”)

Valor do LP value: SEH→EH_VALOR

HistóricoHistory: If(SEH->EH_APLEMP=”APL”, “Aplicação financeira”, “Empréstimo bancário”“Financial Investment”, “Bank Loan”)

LP 581 – Exclusão de Aplicação/EmpréstimoDeletion of Investment/Loan

AccountConta: If(SEH->EH_APLEMP=”APL”, “Conta de estorno de aplicação”, “Conta de estorno empréstimo”)“Investment Reversal Account”, “Loan Reversal Account”)

LP valueValor do LP: SEH→EH_VALOR

HistóricoHistory: If(SEH->EH_APLEMP=”APL”, “Exclusão de aplicação financeira”, “Exclusão de Empréstimo bancário”“Deletion of Financial Investment”, “Deletion of Bank Loan”)

LP 582 – Contabilização mensal dos juros/impostos de Aplicação e Juros de Empréstimo - através das Rotinas Monthly booking of Investment interest/taxes and Loan Interest - through Routines FINA182 / FINA183

Valor do LP value: If(SEH->EH_APLEMP=”APL” .And. SEH->EH_TIPO $ GetMv(“MV_APLCAL4”),SEH->EH_VALJUR,0)

HistóricoHistory: If(SEH->EH_APLEMP=”APL” .And. SEH->EH_TIPO $ GetMv(“MV_APLCAL4”) , “Juros de Empréstimo bancário”“Bank Loan Interest”,"")

LP 584 – Estorno da contabilização mensal dos Impostos de aplicações por CotasReversal of monthly booking of Taxes of Investments by Shares

LP 585 – Resgate de Aplicação/EmpréstimoRedemption of Investment/Loan

Seq. 01

Valor do LP value: SEH→EH_VALJUR

HistóricoHistory: If(SEH->EH_APLEMP=”APL”, “Juros de Aplicação financeira”, “Juros de Empréstimo bancário”“Financial Investment Interest”, “Bank Loan Interest”)

Seq. 02

Valor do LP value: SEH→EH_VALIOF

HistóricoHistory: If(SEH->EH_APLEMP=”APL”, “IOF de Aplicação financeira”, “Juros de Empréstimo bancário”“Financial Investment IOF”, “Bank Loan Interest”)

Seq. 03

Valor do LP value: If(SEH->EH_APLEMP=”APL”,EH->EH_VALIRF,0)

HistóricoHistory: If(SEH->EH_APLEMP=”APL”, “IR sobre Aplicação financeira”“Income Tax on Financial Investment”, “”)

LP 586 – Estorno de Resgate de Aplicação/EmpréstimoReversal of Redemption of Investment/Loan

Seq. 01

Valor do LP value: SEH->EH_VALJUR

HistóricoHistory: If(SEH->EH_APLEMP=”APL”, “Estorno de Juros de Aplicação financeira”, “Estorno Juros de Empréstimo bancário”“Reversal of Financial Investment Interest”, “Reversal of Bank Loan Interest”)

Seq. 02

Valor do LP value: SEH->EH_VALIOF

HistóricoHistory: If(SEH->EH_APLEMP=”APL”, “Estorno de IOF de Aplicação financeira”, “Estorno de Juros de Empréstimo bancário”“Reversal of Financial Investment IOF”, “Reversal of Bank Loan Interest”)

Seq. 03

Valor do LP value: If(SEH->EH_APLEMP=”APL”,EH->EH_VALIRF,0)

HistóricoHistory: If(SEH->EH_APLEMP=”APL”, “Estorno de IR sobre Aplicação financeira”“Reversal of Income Tax on Financial Investment”, “”)

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title	Allocation of Investment by Shares		Allocation of Investment by Shares

In investments of Investment Funds per Shares, income tax is withheld by tax authorities. This is why you must run the investment by shares booking routine (FINA183) always in the last business day of the month, so the system can also calculate Income Tax and deduct the calculated value of balance in investment shares. If you do not do this, there will be a difference in the balance of investment shares between the system and the Financial Agent where the investment was made.

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Income Tax Rate for Investment by Shares Allocation

The months of mandatory withholding of income tax are set by parameter MV_10892 → 05#11 (May and November)

For the months of May and November, the following rates are used

Nas aplicações em Fundos de aplicações por Cotas o imposto de renda é retido na fonte. Por este motivo deve-se executar a rotina de contabilização das aplicações por cotas (FINA183) sempre no último dia útil do mês, para que o sistema também faça o cálculo do IR e deduza o valor calculado do saldo em cotas da aplicação. Se isso não for efetuado haverá uma diferença no saldo em cotas da aplicação entre o sistema e o Agente Financeiro onde foi realizada a aplicação.

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Alíquota de IR para Apropriação Aplicação por Cotas

Definidos os meses de "come-cotas" pelo parâmetro MV_10892 → 05#11 (Maio e Novembro)

Para os meses de Maio e Novembro serão consideradas alíquotas:

15% → FAF → Longo PrazoLong Term

20% → FIC → Curto PrazoShort Term

Other months follow the rule of parameter Para os outros meses segue a regra do parâmetro MV_APIRTAB:

.T. → Segue a tabela regressiva de IR, sendoSee below the regressive Income Tax table:

FIC(Curto PrazoShort Term) → 22,5% até until 180 dias e 20% após 180 diasdays and 20% after 180dias

FAF(longo prazoLong Term) → Tabela Table AR da of SX5:

.F. →

Sempre

Always 15% → FAF

e sempre

and always 20% → FIC

Exemplo de Apropriação Aplicação por CotasExample of Investment by Shares Allocation:

MV_10892 → 05#11 (Maio e NovembroMay and November)

1) Em On 11/22/11/2020

Incluir Aplicação Add FAF Investment:

Quantidade de CotasQuantity of Shares: 1.,000

Valor da Cota: R$ 75,Value of Share: BRL 75.00

Investment Total Aplicação: R$ BRL 75,000.000,00

2) Em On 11/30/11/2020

Apropriação por cotas:

Informar Vlr. Unitário das Cotas = R$ 76,00

Allocation by Shares:

Enter Unit Value of Shares = BRL 76.00

Yield = BRL 1,000.Rendimento = R$ 1.000,00

IOF = 73% = R$ BRL 730,.00

IR = ( R$ BRL 1,000.000,00 - R$ BRL 730,.00 ) * 15% = R$ BRL 40,.50

Cotas a subtrair = R$ 40,Shares to subtract = BRL 40.50 / R$ BRL 76,.00 = 0,.53289474

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Versão antiga 6

Nova versão 7

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