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Problem 7&8

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綾小路清隆
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33 views4 pages

Problem 7&8

Uploaded by

綾小路清隆
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Problem 7

2023
Jan. 1 Investment in bonds/FA@FVTPL 11,166,640
Cash

Dec. 31 Cash 4,144,000


Loss on Sale of Bonds 682,656
Investment in bonds/FA@FVTPL
Interest Income

Unrealized loss - P/L 217,376


Investment in bonds/FA@FVTPL
2024
Dec. 31 Cash 720,000
Interest Income

Investment in bonds/FA@FVTPL 395,728


Unrealized gain-P/L
Jan. 1, 2023 9% 5
PVF
Face 10,000,000 0.6499
11,166,640
11,166,640 Interest 1,200,000 3.8897
12%

Dec. 31, 2023 10% 4


PVF
4,466,656 Face 4,000,000 0.683
4,249,280
360,000 Interest 480,000 3.1610
12%

217,376 Dec. 31, 2024 11% 3


PVF
Face 6,000,000 0.7212
6,086,880
720,000 Interest 720,000 2.4440
12%

395,728
6,482,608
6,086,880
Problem 8
2023
Mar. 31 Investment in bonds/FA@FVTPL 4,610,895
Cash
Mar. 31, 2023 9% 5
PVF
Face 5,000,000 0.6499
4,610,895
4,610,895 Interest 350,000 3.8897
7%

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