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Установіть відповідність між поняттями та їхніми визначеннями
Установіть відповідність між поняттями та їхніми визначеннями
Установіть відповідність між етапами складання плану промови
What does the term “coupon” refer to when we talk about bonds?
A broadcasting company requires from the bank CB a long term loan to finance part its expansion into a new country. The total amount of the loan required is 100,400€. The effective rate of our transaction is 3% and there is an initial commission of 200€. What is the initial amount that will be reflected in our Balance Sheet as a financial liability?
We bought an office in Barcelona for €500,000. We agreed to pay four €150,000 instalments. The table of amortised cost is shown below. If we record accruals in a monthly basis, what should we have posted on 04/30/2024? (dates format: month/day/year)
Date (month/day/year) | Interest | Payment | Amortised Principal | Amortised Cost |
04/30/2024 |
|
|
| 500,000.00 |
04/30/2025 | 38,570.00 | 150,000.00 | 111,430.00 | 388,570.00 |
04/30/2026 | 29,973.00 | 150,000.00 | 120,027.00 | 268,543.00 |
04/30/2027 | 20,715.00 | 150,000.00 | 129,285.00 | 139,258.00 |
04/30/2028 | 10,742.00 | 150,000.00 | 139,258.00 | - |
Total | 100,000.00 | 600,000.00 | 500,000.00 | - |
Company XXX SA agrees on January 1st 2024 with the following long-term loan with a financial institution:
- Nominal amount: 70,000 €
- Nominal interest rate: 5% annual
- Loan opening fees: 1,400 €
- Period: 4 years
- Loan repayment: 4 constant instalments of 19,800€ each at the end of each year
| Date (day/month/year) | Interests | Payments | Principal amortised | Amortised Cost |
| 01/01/2024 | 68,600 | |||
| 31/12/2024 | 4,120 | 19,800 | 15,680 | 52,920 |
| 31/12/2025 | 3,178 | 19,800 | 16,622 | 36,298 |
| 31/12/2026 | 2,180 | 19,800 | 17,620 | 18,678 |
| 31/12/2027 | 1,122 | 19,800 | 18,678 |
Assuming monthly accounting, one of the entries the company will need to record on January 31, 2024, is: