1.

Cotă unică: 10%

I1000 = 1.000 x 10% = 100 u.m.
I10000 = 10.000 x 10% = 1.000 u.m.

2. Cote progresive simple:

0 ........... 500 u.m. 5%

501 ......... 1.000 u.m. 10%

1.001 ........... 5.000 u.m. 20%

> 5.000 u.m. 40%

I800 = 800 x 10% = 80 u.m.

I2000 = 2.000 x 20% = 400 u.m.
I10000 = 10.000 x 40% = 4.000 u.m.

I5000 = 5.000 x 20% = 1.000 u.m. (VN5000 = 5000 – 1000 = 4.000 u.m.) I5001
= 5.001 x 40% = 2.000,4 u.m. (VN5001 = 5001 – 2000,4 = 3.000,6 u.m.)

3. Cote progresive compuse („în tranșe”):

0 ........... 500 u.m. 5%

501 ......... 1.000 u.m. 10%

1.001 ........... 5.000 u.m. 20%

> 5.000 u.m. 40%

I700 = (500 – 0) x 5% + (700 – 500) x 10% = 25 + 20 = 45 u.m. I8000 = (500 –

0) x 5% + (1000 – 500) x 10% + (5000 – 1000) x 20% + (8000 – 5000) x
40% = 500 x 5% + 500 x 10% + 4000 x 20% + 3000 x 40% = 25 + 50 + 800
+ 1200 = 2.075 u.m.

I5000 = (500 – 0) x 5% + (1000 – 500) x 10% + (5000 – 1000) x 20% = 500 x

5% + 500 x 10% + 4000 x 20% = 25 + 50 + 800 = 875 u.m. (VN5000 = 5000 –
875 = 4.125 u.m.)
I5001 = (500 – 0) x 5% + (1000 – 500) x 10% + (5000 – 1000) x 20% + (5001
– 5000) x 40% = 875, 40 u.m. (VN5001 = 5001 – 875,40 = 4.125,60 u.m.)
 1

I10000 = 10.000 x 3% = 300 RON

I50.000 = (10.000 – 0) x 3% + (50.000 – 10.000) x 20% = 300 + 8.000 = 8.300 RON
I50.000 = 300 + 20% x (50.000 – 10.000) = 300 + 8.000 = 8.300 RON I100.000 =
11.650 + 40% x (100.000 – 66.750) = 11.650 + 13.300 = 24.950 RON I66750 =
(10.000 – 0) x 3% + (66750 – 10000) x 20% = 300 + 11.350 = 11.650 RON