Open Access

American Research Journal of Business and Management

ISSN (Online): 2379-1047

DOI: 10.46568/arjbm

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Research Article Vol. 11, Issue 1 2025 Open Access

Abstract
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Multiple Contracts: The Case the of System of Mixed Amortization

Clovis de Faro1, Gerson Lachtermacher2

1Graduate School of Economics, EPGE-FGV, Rio de Janeiro, Brazil.

2Associate Professor FCE-UERJ/Brazil, Retired, and Strong Business School Researcher.

Clovis de Faro, Gerson Lachtermacher, “Multiple Contracts: The Case the of System of Mixed Amortization”, American Research Journal of Business and Management, Vol 11, no. 1, 2025, pp. 43-55.

Abstract

Aiming to conciliate the pros and cons of the system of amortization with constant installments and the system of constant amortization, the Brazilian Housing Financing System (SFH), introduced the so-called System of Mixed Amortization. Besides comparing these three distinct systems of amortization in the case of individual contracts, the paper presents also a comparison of the correspondent multiple contracts versions.