| Educational guide Faculty of Business and Economics |
english |
| Bachelor's Degree in Finances and Accounting |
 Subjects |
| VALUING FINANCIAL ASSETS |
| Contents |
| IDENTIFYING DATA | 2023_24 |
| Subject | VALUING FINANCIAL ASSETS | Code | 16204114 | |||||
| Study programme |
|
Cycle | 1st | |||||
| Descriptors | Credits | Type | Year | Period | ||||
| 6 | Compulsory | Third | 1Q |
|||||
| Competences | Learning outcomes | Contents |
| Planning | Methodologies | Personalized attention |
| Assessment | Sources of information | Recommendations |
| Topic | Sub-topic |
| Topic 1. Mathematical Reserve | 1.1. Concept 1.2. Active or retrospective reserve 1.3. Passive or prospective reserve 1.4. Graphic evolution of the reserve |
| Topic 2. Loans (I) | 2.1. Concept 2.2. Magnitudes of a loan 2.3. Classification of loans 2.4. Loans with single repayment of capital 2.5. Amortizable loan by the French system 2.6. Amortizable loan by the German system 2.7. Amortizable loan by the American system |
| Topic 3. Loans (II) | 3.1. Financial leasing 3.2. Indexed loans 3.2.1. Indexed loans with a predetermined number of periods at the start of the operation 3.2.2. Indexed loans with a non-prefixed number of periods: Fixed payment loans 3.3. Loans with a grace period 3.3.1. Loans with a total grace period 3.3.2. Loans with a partial grace period 3.4. Early repayment of loans 3.4.1. Early partial repayment 3.4.2. Full repayment or early cancellation 3.5. Cost of loans 3.6. Value, usufruct and ownership in loans |
| Topic 4. Fixed income assets | 4.1. Concept and classification 4.2. Value, price and profitability 4.3. Short-term fixed income assets 4.4. Long-term fixed income assets 4.4.1. With periodic coupon 4.4.2. Zero coupon |
