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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?
In relation to the interest rate of a loan. Which of the following is correct?
Ганглійна пластинка у безхвостих амфібій:
Our company buys a machine for 500.000 euros. We agree with the supplier 4 deferred payments of 150.000 euros each. The amortised cost table is as follows. If we do monthly accounting, what would be the interest entry in 31/12/2012?
| Date | Interest | Payment | Principal amortised | Amortised Cost |
| 01/04/2011 | 500.000 | |||
| 01/04/2012 | 38.569 | 150.000 | 111.431 | 388.569 |
| 01/04/2013 | 29.973 | 150.000 | 120.027 | 268.542 |
| 01/04/2014 | 20.715 | 150.000 | 129.285 | 139.257 |
| 01/04/2015 | 10.742 | 150.000 | 139.258 |
We ask for a loan to Bank B for 500,000 euros to be paid in 4 years with annual instalments of 150,000 euros each. The amortised cost table is the following. If we do monthly accounting, what would be the entry on 31/10/2019?
| Date | Interest | Payment | Principal amortised | Cost Amortised |
| 01/04/2017 | 500,000 | |||
| 01/04/2018 | 38,569 | 150,000 | 111,431 | 388,569 |
| 01/04/2019 | 29,973 | 150,000 | 120,027 | 268,542 |
| 01/04/2020 | 20,715 | 150,000 | 129,285 | 139,257 |
| 01/04/2021 | 10,742 | 150,000 | 139,258 |
Поперечний зріз пупкового канатика зародка свині.
Якою цифрою позначено вартонові драглі?
Це зародок амніоти?
In order to finance the forecasted investments for next year, our company has decided to issue bonds. The amortised cost table of the transaction is the following:
| Date | Interests | Payments | Ppal amortised | Amortised Cost | |
| 1-4-18 | 10,000 | ||||
| 1-4-19 | 820 | 5,820 | 5,000 | 5,000 | |
| 1-4-20 | 410 | 5,410 | 5,000 | ||
| TOTAL | 1,230 | 11,230 | 10,000 |
What will be the entry required on the 30th of April 2018?