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o deságio, definido como a diferença entre o valor nominal do empréstimo e o montante recebido pelo cliente, deve ser considerado como um pagamento de taxa de juro no início do contrato (momento t0) e, portanto, reflectir-se na taxa acordada anualizada.
disagio, defined as the difference between the nominal amount of the loan and the amount received by the customer, shall be considered as an interest payment at the start of the contract (time t0) and shall therefore be reflected in the annualised agreed rate.