Aplicación del interés legal en actividades comerciales de la empresa F&J, de la ciudad de Machala en el periodo 2022.

Abstract

The present investigation analyzes the behavior of the legal interest rate applied for a loan in a company, whose debtor fails to comply with the promise of payment and will have to pay for the non-payment of the debt. Therefore, the objective of this investigation is to apply the legal interest for a credit declared in a promissory note to order, in which the characteristics of this document and its validity are described, through an exercise where the financial institution takes the case. to a legal scope for non-payment and claims the cancellation of capital and outstanding interest, for this a documentary methodology supported by scientific articles and official publications of the regulatory entity of the financial sector that is the Central Bank of Ecuador (BCE) was used. The case to be developed is comprised of two exercises, the first exercise where the case reaches the court in January 2022 and the second exercise where the case reaches the court in January 2021. In the resolution of the exercise, several financial mathematical formulas were applied that allowed elaborating the amortization table and establishing the simple interest to find the legal interest and incorporating variable analysis techniques using time series.