Tables to remember

Question 1

What table do you use if you see EIR?

Answer 1

BF (initial treatment)
Interest (EIR x BF)
Payment (nominal value x coupon rate)
CF (total)

Interest goes in SPL as finance cost
CF goes in SFP as NCL but final year is CL

Question 2

How do you treat convertible shares?

Answer 2

First work out split then amortise liability

1. BF (Par x Coupon) stays fixed till final pd
2. DCF (1/1+similar IR) index each year
3. Final year- full x final DCF
4. Total gives Liability. Difference gives Eq

BF x DCF = Present Value

1. Create amortised table (EIR)
2. BF= liability. EIR= similar IR. Cash is BF^^

Question 3

What is the lease liability table for arrears and in advances

Answer 3

BIPT
BPTI

Question 4

CSOCE easy marks

Answer 4

1. Add share capital BF (parent only) and
2. Add total comprehensive income figures under RE and NCI
3. Add parents div paid and dividend S paid to NCI
4. NCI CF= W4 and RE CF=W5

CI figures= PFTY, Attributable to parent, Attributable to NCI (SPL)