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Sección 3: Funciones financieras básicas 35
File name: hp 12c_user's guide_Spanish_HDPMBF12S31 Page: 35 of 208
Printered Date: 2005/7/29 Dimension: 14.8 cm x 21 cm
Suponga que depositó (pagó) 1.000 € en una cuenta que ofrece un 6% de interés anual y se
capitaliza mensualmente, y que después depositó 50 € adicionales al final de cada mes,
durante los siguientes 2 años. El diagrama de flujos de caja que describe el problema tendría
el aspecto siguiente:
La flecha que apunta hacia arriba en la parte derecha del diagrama indica que el dinero se
recibe al final de la transacción. Cada diagrama de flujos de caja completo debe incluir al
menos un flujo de caja en cada dirección. Observe que los flujos de caja correspondientes a
la acumulación de intereses no se representan mediante flechas en el diagrama de flujos de
caja.
Las cantidades del problema que corresponden a las primeras cinco teclas resultan ahora
evidentes a partir del diagrama de flujos de caja.
z
n es el número de períodos de capitalización. Esta cantidad puede expresarse en años,
meses, días o cualquier otra unidad de tiempo, siempre que la tasa de interés se
exprese en términos del mismo período de capitalización básico. En el problema
ilustrado en el diagrama de flujo de caja anterior, n = 2 × 12.
El formato con el que se introduce n determina si la calculadora realiza o no los cálculos
financieros en modo de período irregular (tal como se describe en las páginas 50 a 53).
Si n no es un entero (es decir, hay al menos un dígito distinto de cero a la derecha del
punto decimal), el cálculo de i, PV, PMT y FV se realiza en modo de período irregular.
35


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