"Ex.1 (initial measurement, FA)" "Ex.7 (subsequent measurement, FA)" "Ex.8 (subsequent measurement, FL)" Ex. 11 Scenario a: Nonfin transaction => at FV through PL => 500 Investment " 5,000 " Loan " 1,000 " Trade receivable 1000 at FV through OCI => 510 Incoming payment (% payment) 10% Outgoing payment (% payment) 5.9% Scebario b: Nonfin transaction => FV cannot be defined => at Transaction price (TP) => 510 % income 12% % cost 10% Scenario a: Db. Impairment loss (PL) 1000 Investment term 3 years Loan term 5 years Cr. Trade receivable (BS) 1000 "Ex.2 (initial measurement, FA)" Amortization schedule Amortization schedule Scenario b: e.g. 10% Nonfin transaction => FV cannot be defined => at Transaction price (TP) => 200 Year OB (=b/f balance) % income Incoming payment CB (=c/f balance) Year OB (=b/f balance) % cost Outgoing payment CB (=c/f balance) PV 909 1 " 5,000 " 600 500 " 5,100 " 1 " 1,000 " 100 59 " 1,041 " 2 " 5,100 " 612 500 " 5,212 " 2 " 1,041 " 104 59 " 1,086 " Db. Impairment loss (PL) 91 "Ex.3 (initial measurement, FA)" 3.1 " 5,212 " 625 500 " 5,337 " 3 " 1,086 " 109 59 " 1,136 " Cr. Trade receivable (BS) 91 Nonfin transaction => FV cannot be defined => at Transaction price (TP) => " 20,000 " 3.2 " 5,337 " - 4 " 1,136 " 114 59 " 1,190 " 5.1 " 1,190 " 119 59 " 1,250 " if it would be fin transaction => at PV PL_1 BS_1 5.2 " 1,250 " Ex. 12 % income 600 Investment " 5,100 " Other fin liab " 5,000 " Business result 600 Bank 500 Business result for the year 600 Scenario a: "Ex.4 (initial measurement, FL)" " 5,600 " " 5,600 " Cr. Impairment loss (PL) 200 Nonfin transaction => FV cannot be defined => at Transaction price (TP) => 400 Db. Trade receivable (BS) 200 PL_1 BS_1 PL_2 BS_2 % cost (100) Loan " 1,041 " Cr. Trade receivable 200 "Ex.5 (initial measurement, FL)" % income 612 Investment " 5,212 " Other fin liab " 5,000 " Business result (100) Bank 941 Business result for the year (100) Db. Bank 200 Nonfin transaction => FV cannot be defined => at Transaction price (TP) => " 1,500 " Business result 612 Bank " 1,000 " Business result for the year 612 941 941 Retained earnings 600 Scenario b: " 6,212 " " 6,212 " Cr. Trade receivable 200 "Ex.6 (initial measurement, FL)" PL_2 BS_2 Db. Bank 200 Scenario a: Nonfin transaction => FV cannot be defined => at Transaction price (TP) => " 5,000 " % cost (104) Loan " 1,086 " Scebario b: Nonfin transaction => FV cannot be defined => at Transaction price (TP) => " 5,000 " PL_3 BS_3 Business result (104) Bank 882 Business result for the year (104) Db. Impairment loss (PL) 709 % income 625 Investment - Other fin liab " 5,000 " Retained earnings (100) Cr. Trade receivable (BS) 709 Business result 625 Bank " 6,837 " Business result for the year 625 882 882 Retained earnings " 1,212 " " 6,837 " " 6,837 " Ex. 13 PL_3 BS_3 % cost (109) Loan " 1,136 " Scenario a: "Ex.8 (subsequent measurement, FA)" Business result (109) Bank 823 Business result for the year (109) Investment " 10,000 " shares Retained earnings (204) Total EAT " 70,000 " Purchase price 4.20 per share 823 823 Price/earning 15 => 15CU of purchase price for 1CU of earnings Closing price 4.90 per share Discount for lack of marketability 20% Number of shares outstanding (i.e. issued and not redeemed) 5000 PL BS PL_4 BS_4 Number of shares bought by investor 250 Capital gain " 7,000 " Investment " 49,000 " Other fin liab " 42,000 " % cost (114) Loan " 1,190 " Business result " 7,000 " Business result for the year " 7,000 " Business result (114) Bank 764 Business result for the year (114) " 49,000 " " 49,000 " Retained earnings (313) FV of investment = Total market cap / Number of shares outstanding * Number of shares purchased 764 764 "Ex.9 (subsequent measurement, FA)" Total market cap = EAT * Price/earning * (1-Discount) => " 840,000 " Investment " 20,000 " shares PL_5 BS_5 FV of investment= " 42,000 " Purchase price 3.80 per share % cost (119) Loan - Closing price 3.40 per share Business result (119) Bank (545) Business result for the year (119) Retained earnings (426) Scenario b: PL BS (545) (545) Capital gain " (8,000)" Investment " 68,000 " Other fin liab " 76,000 " FV of investment = Net assets / Number of shares outstanding * Number of shares purchased Business result " (8,000)" Business result for the year " (8,000)" FV of investment= " 42,500 " " 68,000 " " 68,000 " "Ex.9 (subsequent measurement, FL)" Loan " 20,000 " Outgoing payment (% payment) 5.0% % cost 5.0% Loan term 5 years Amortization schedule Year OB (=b/f balance) % cost Outgoing payment CB (=c/f balance) 1 " 20,000 " " 1,000 " " 1,000 " " 20,000 " 2 " 20,000 " " 1,000 " " 1,000 " " 20,000 " 3 " 20,000 " " 1,000 " " 1,000 " " 20,000 " 4.1 " 20,000 " " 1,000 " " 1,000 " " 20,000 " 4.2 - " 20,000 " - PL_1-PL_4 BS_1 - BS_3 % cost " (1,000)" Loan " 20,000 " Business result " (1,000)" Bank " 19,000 " Business result for the year " (1,000)" " 19,000 " " 19,000 " BS_4 Loan - Bank " (4,000)" Business result for the year " (1,000)" Retained earning " (3,000)" " (4,000)" " (4,000)" "Ex.10 (subsequent measurement, FL)" Loan " 40,000 " Outgoing payment (% payment) % cost 9% Loan term 3 years Amortization schedule Year OB (=b/f balance) % cost Outgoing payment CB (=c/f balance) 1 " 40,000 " " 3,600 " - " 43,600 " 2 " 43,600 " " 3,924 " - " 47,524 " 3.1 " 47,524 " " 4,277 " - " 51,801 " 3.2 " 51,801 " - PL_1 BS_1 % cost " (3,600)" Loan " 43,600 " Business result " (3,600)" Bank " 40,000 " Business result for the year " (3,600)" " 40,000 " " 40,000 " PL_2 BS_2 % cost " (3,924)" Loan " 47,524 " Business result " (3,924)" Bank " 40,000 " Business result for the year " (3,924)" Retained earnings " (3,600)" " 40,000 " " 40,000 " PL_3 BS_3 % cost " (4,277)" Loan - Business result " (4,277)" Bank " (11,801)" Business result for the year " (4,277)" Retained earnings " (7,524)" " (11,801)" " (11,801)" ##### Sheet/List 2 ##### Ex.1 Ex. 4 Ex.6 Scenario a: BS as per 31/12/X0 (movement): Bank " 250,000 " BS BS Share capital " 50,000 " Bank " 100,000 " (1) RE " (50,000)" => Db RE " 50,000 " Share premium " 200,000 " Share capital " 100,000 " (1) Dividends payable for the year " 50,000 " Cr Div payable " 50,000 " " 250,000 " " 250,000 " Scenario b: " 100,000 " " 100,000 " (2) Bank " (50,000)" (2) Dividends payable for the year " (50,000)" => Db Div payable " 50,000 " BS Cr Bank " 50,000 " Receivable for subscribed capital " (250,000)" as per 01/01/X1 (movement): " (50,000)" " (50,000)" Share capital " 50,000 " BS Share premium " 200,000 " Bank " 800,000 " - Share capital " 150,000 " Ex. 7 Scenario c: Share premium " 600,000 " BS BS Option reserve " 50,000 " (1) RE " (100,000)" => Db RE " 100,000 " Bank " 250,000 " (1) Dividends payable for the year " 100,000 " Cr Div payable " 100,000 " Share capital " 50,000 " " 800,000 " " 800,000 " Share premium " 200,000 " (2) PPE " (1,000)" (2) Dividends payable for the year " (100,000)" => Db Div payable " 100,000 " " 250,000 " " 250,000 " as per 31/01/X2 (movement): (2) Gain from revaluation " 99,000 " Cr PPE " 1,000 " BS " (1,000)" " (1,000)" Cr Gain from revaluation " 99,000 " Scenario d: Bank " 400,000 " not accounted for Share capital " 100,000 " Share premium " 350,000 " Ex. 8 Option reserve " (50,000)" Subsidiary Z share (NBV) 15% = " 15,000 " Ex. 2 Subsidiary Z share (FV) " 20,000 " BS " 400,000 " " 400,000 " Profit " 5,000 " Gold " 800,000 " Share capital " 300,000 " as per 31/01/X2 (c/f balance): Share premium " 500,000 " BS BS of company A " 800,000 " " 800,000 " Bank " 1,300,000 " Bank " 20,000 " NCI (liability to 3d party => company B) " 15,000 " Share capital " 350,000 " Business result " 5,000 " Share premium " 950,000 " Ex. 3 Option reserve - BS Cash " 249,000 " " 1,300,000 " " 1,300,000 " " 20,000 " " 20,000 " Share capital " 200,000 " Share premium " 50,000 " Business result " (1,000)" " 249,000 " " 249,000 " Ex.5 Item Value (CU) " Share capital (10,000 ordinary shares at CU10 par value each) " " 100,000 " Share premium " 500,000 " Retained earnings " 600,000 " Total equity attributable to owners " 1,200,000 " as per 01/01/X1 (movement): BS Bank " (300,000)" Share capital " (40,000)" Share premium " (260,000)" " (300,000)" " (300,000)" as per 01/01/X1 (c/f balance): BS Bank " 900,000 " Share capital " 60,000 " Share premium " 240,000 " RE " 600,000 " " 900,000 " " 900,000 "