The Constant amortization scheme with multiple contracts

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2020-02
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Since its inception by the Brazilian System of Home Financing (Sistema Financeiro de Habitação – SFH) in 1971, the constant amortization scheme has become a very popular method of debt financing, even competing, particularly for home financing, with the traditional method of constant payments.


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For the case of the constant payments scheme of debt amortization, De-Losso, Giovannetti and Rangel (2013), proposed a multiple contracts variation that may imply, in terms of present values, substantial income tax reduction for the financial institutions granting the loans.
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