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Questions Bank (1398216 total)
Під яким номером вказано на кривій росту лог-фаза?
Який це тип голобластичного дроблення?
Company XXX is buying a property and requests a loan from “Real State Bank, S.A”. The corresponding amortised cost table is as follows:
Date | Interest | Payment | Amortised Principal | Amortised Cost |
30/04/2020 |
|
|
| 195,000.00 |
31/10/2020 | 5,150.86 | 30,000.00 | 24,849.14 | 170,150.86 |
30/04/2021 | 4,494.48 | 45,000.00 | 40,505.52 | 129,645.34 |
31/10/2021 | 3,424.54 | 60,000.00 | 56,575.46 | 73,069.88 |
30/04/2022 | 1,930.12 | 75,000,.00 | 73,069.88 | 0.00 |
Total | 15,000.00 | 210,000.00 | 195,000.00 |
|
If the company does monthly closings and payments are biannual (every six months), on 30/04/2020 we would post:
We decide to buy a car and request to lease it from “BMZ Leasing Car Corporation”. The corresponding amortised cost table is as follows:
Date | Interest | Payment | Amortised Principal | Amortised Cost |
30/04/2020 |
|
|
| 70,000.00 |
30/04/2021 | 6,790.72 | 28,000.00 | 21,209.28 | 48,790.72 |
30/04/2022 | 4,733.20 | 28,000.00 | 23,266.80 | 25,523.92 |
30/04/2023 | 2,476.08 | 27,000.00 | 24,523.92 | 1,000.00 |
30/04/2023 | 0,00 | 1,000.00 | 1,000.00 | 0.00 |
Total | 14,000.00 | 84,000.00 | 70,000.00 | 0.00 |
If we do monthly closings, we pay instalments annually and the purchase option is set at €1,000, what we would post on 30/04/2023 in terms of the financial lease agreement?
Regarding the initial measurement of financial liabilities, consider the following situation:
Our company gets a long term loan from bank ZZZ for 200,000€. The effective interest rate in the transaction is 4% and the bank charges an initial commission of 150€. What is the initial amount to be reflected in our Balance Sheet as a financial liability?