CHAPTER 172A-TInvestments in Dect Securities — FVTPL Multiple. Choice ~Froblems 1. 5,095,000 5,440,000 (8,170,000) (5,095,000). 400,000 400,000 © race Organs y_ FA@FUPL 6,000, . Total Prosit: 64,000 Unrealized Gain~ PIL 64,000 22,000 120,000, Cash 2AvD0 Gan Cieeay FR@FUPL 41466,000 Tnterest Income 11,000 Gain on Sate -P]L 22,000 Unvealized Loss-P/L 14,000 i Tota fot (2408) . FR@FVEL, 44,000 ie foot) artxsee) Cash 3,118,000 © 197,000 FAG FURL 2,288,000 Tnlerest Thoome 109000 Gain on Sale-P/t. 6000 % ANY [05% = 4,200 900 HM'X10S'= 4,780,000 UX G% + 240,000 15,000 1 80,000 4H (ost) - (2M nd) 4215 0 400,000 lean pice ; (ast) cave ann _ © samo - DATE —__4, BAX 47.5% = 7,800,000 (A) Tnitial Measurement BMX12%xF = 160,000 Transaction Gost= 50,000 ©) 020,000, Total Burt aid SHY I2%—x% = 400,000 PHY(R.2%-715%) = 56,000 Transaction Cost = (50,000) ° Ome 3. 3HX 105.1% = 3,153,000 YX 101.8% = 4,072,000 Transaction cost= (22,008) 4X Mex E = 240,000 © 3,193,000 a Transaction Cost= (30,000) 4,282,000 BNX% x3, = 67,500 HHK INE = 240,080 Trterest Income 577,500 SMX — = 270,000 Gain on sale (tar) 30, 500 ® srseo Gain on Sale(Se) 7,000 Vweained oss (1,500) Transaction coxt (50,060), wipe OPH 0 i Wog 1 «5M, Sys, 10% = 8,204,607 PU og 1 SHAys 85% 3.424500 4 PU of OR * HOOK Syrs, 10% = 15,16, 315 PV of OR SH 2yrs,85% 4,071,609, PV teers 4, 620902 PV raisi faoey 4,936,199 Aloe 1 8M Yrs, 25% 9,47) 874 - less PV r2fsi/en23 (4,759,663) PVE On BOK, tyes, 4.5% 4,281,792 16/4 + PV. i2[slf20r3 4, 759,683 Unrealized Gain) 576,496 less! py fll 2025, (46guiy 198,194 $400,000 = 538,744 @.McG PKOB I2B - i _ 1) 3M x qbar = 235000 3M + 0k Xo bod 2qatk 70k 3ur( ag2rK) = Wk — Igtrd X 7 ee Cc [8 2k 100 ang pies 270k Des NBT 7 2 Lit nk erp Ty iv Gat 24620 G 27TH rR Bu = (67x Ya Arm afd Coniar) 297 1% 13/26 gain 2 eM x ray =C2lano TAY SM xachmt MGI TM ¥XD%x3/n= TOK Aco Inerest ( cag wo _BY XT S494 ovv (eat) Prem Gi E 400g Boc =U CH Ponds mk a («28) XU afk dat T. kee T. Inc futon Cong Ata apis ie 4aye-ate 5 249 0 pie © Allmd (24%) TIWd OW eS tf Z abe S4GNU (1) S20g ov’ nbspProke #3, GM asm oH 1s —— isM GU xe], = oot AEX GH/ISH = CC tnieert Keane 2083 Ig@or zou [370 ASH XG] = 2TOK 4ane xacuficy = 195% eo Intoert fac. Ave ttigther id (1320F) ok (3 wit) Y 2308, VREK CT= 9020, 697 bcoh 4) py nb8% 0.08dig9 «= 4M PU AnGSS 4.022970 2400 = 10444] 34-80 108 3,630, Ib§ 2000 ~ G30 lug x 9')= 240 413 X6% (24000) 2909! Sodla]y 25 + aaa + 363dIKg 6905S im = 1$46 TA] BbTT3E xy = | [Link] ITM = 2473/2 Gar BIZ gai €) Overs nag (Yah OUT = eM 4ael aay 2 PY b¢ O f=} OnE rag) eS pPVIB BOA 9 Ih2 20 vale Int Reco Titra are Kmortaahun——Cotyty fou nah tifa 8862 Oh a Laos aay 3761042 cm x05 % Gujsm) x SRUAR = goHlor TILTON +. 3329n — STE7TW : 580 653) WHI > Tze ——@) THINGY COMPAL Dison pate: ef (Ie? | 2) Number of puviods: % semi -cmnvel periods U4yn ¥2) Semi -annval intoral PV autor of Single payment for B periodt ot Gf Ordinary anny for puindt at Gf TAY Date = F527 interet Recsived if 23 Ufo |2s 50,006 ta [aias 360,000 ole 56 000 12 fat] 4 2,00 32,2m% An? OHM v & 3g0,to0 CLAN ¥ 104 [2)] W Faun 0.471412 u - 209194 femeco ~ COLT Yate Invome 249,18, 3b 583 P40, 411 319, 212 402, 204 34,022 41705 516 + 54,97. 28801593 Px 94002 = a ——— 8,079 foxy ~Es Cath Flow Fair Valve P Ayo , 000 P 4,341, 886 2x, 000 2,173, Ab faiv Valve tli]2s PG,5u5, 24 PPE + CAT py | amyl Aomartoakon | eying 6, 05, a1 43,410 Gitiog, 232 4l,5sd 6,656, 196 =—) BRASILIA. COMPANY Bomty 4 2m x 40-40] = 1, 412,000 Int-tmwome = 2K ¥ 102 = zook Boud_2 GH x a1.s0f = 5,60 Date. tnt. Ree» (un x62) Int (ne. Amortization a thf 5,880,000 pps [2> 420,000 50C 000 26,000 5,81, 000 12) 1 )24 400,000 5oF, oob 25,000 5,400 ,000 gap 2 5h x Ie -oof = 5,200,000 tats [nome 5x [P= 590K Boup 4 Date (nt- Ree (9h x71) Int Ine Amortization rN pl2s 31040,000 (4x 107.004) 12 fala 210,000 (42,000 (18,000) >,012, 000 io | %}24 210,00 [42,000 (18,000 ) 3,054,000ore and of Intere) (nore Bond 1 ——-2o0,0%) Bond Z S0C,p00 Bond > SED, dod 142,000 Bond 4 42, 1,447, 000 21> 2024 Bond 2 2H x 47-207 = 1,444,000 Bond 4 Fj 2Mx 4.00]: 1.140, 000 11444,000 - 10412, 000 = 2,009 1,410,000 -laaq 000 = L000 Bond 3 SHx |04-07 = 5,2IC,000 Pond > SHe 109-204 * 5,10, 009 5 2IC, 099 - 5, 300,000 = %,000 71 10,000- 5,216,009 « 000 Wa onrealined Gain oy boss Net vireatined Gain oY Loy Bond 4 92,000 Bond 4 (t,000 Pond » {16,00 bond 3 (Sita 5,0 4h [oc 4, 7 . _——. Sat us Wf af te) carrying Amamb 2 [> faq : Total Cantying tmnt} Bond 4 1:444,000 Bond 4 ',900, opp Bond 2 5, 2Ic,ooy Bond 2 5,400,000 bond > BS O00 Dind 3 5 Jeu soup bond 45,072,000 Pend A sort Ie db,000 e700.Chqpler__jat oA, 0.0, ALA, B. a PY __stnglt Poyment For, & periods Ov Pr Face Cohrhy Fai value, 1/43 0. ob aya = _ 2 20 9) fmortsption ——Pourtitin Cod _ ¢ an 48 eepatfes wr on rr 019 (44 :451,) rls 090 __ nyse ae et oa (nave) © cof ofa pivhs mov tow (M14) 7 a9 owt fate Amartisotin Oat FV/tA “Cun meni Ox» Claes 061 ‘nena mfsifes & ny 030 fom #970 A payed 4 06 ta 800 om aw d polis Twat Treo Bat eae Wy. Gor analet in Prt Unveien Hn Ueda ~ ook re a a7 WD toad 3a: Gn ost) a2 Cw NB) (@ 3) “Wo Onpredeacize, “icone ron 1S 90x 44410 - S150 + G2H 020 gain © dy wey “af Ge = GEOR > GEE QD le GCCoon Hon Fair ae, It 000 «eo VAN We women vast mt 7 080 3 Dae ht Rte. Int. Ince Amat. Amor. Gast 2 Tio nai fas Got wi?) SOS*« i OD : _—_R/sbA quo wgto2 ¢. ta 7 9p 832 Date Arart. cog » Gum. Uarealsed Grin (Lost OCH eyuity fyai/t9 7 790030 - T8320 3B qu 970 C n[sily 7-793 ¥4a 7 WW %0 (4a A32)6. _ _ Mea Begs Cams Unnealitd ly Gt-Gut. Unreak Fain Uo Unrtatiyd 62 Clow) qv 970 % 970 = 1 6 A,C.6,0 4 GON neg tr Ohe OV of ) 0 7084 ot 6 wow d o7e Gh Pv oF 0A 3 2970 400 000 2192 Us.a Oe Se — 6 3 20.8 infas a G bs 330.4 hyjsif2s Wo Gis 2082 (He Wo) @ 767 064.02 Byala Gyo O00 G09 O85, Ju (0 Quy. W) C76 Ma. Motor Gu0c0 play 740 (0 Bla ps | 767 Dod 02 699 000 Ce (68 ov¥-02) PAY 716 O90. @ So {00 (4,7 7%)che MIM tk 006 gate te ne ON = (eee) fos oto) Gigatsta git oA soy (8H) (mane) (aattiy) 009 08 & wag-000 KOLA O Yul 000 x M07 _* 630 00) GG gov x Hy 7 32% YOO Oo 37 (#9 299.78) x 0% ls 4) (aco )e. + Ae So ast ge RL - — - mol b.usasv9 "7-080 000, 3 Ibe Wa Pv cr Of 1.09187 TW 00 319 GD Gout 1% Ne desig Toot 703 ayn. MH av gO Hieifh tome To mea} Toast} YE tg Fv CU cam wm | ~ - 6 cry 000 - Ww ~~ a — On ~ eT sie _ tt gy cmeaj imo om x [Link] GWT 000 7 ‘ _ wv — =o ved 000 (2 wo) : cue vim * dav A. Qa 7.000 0 X aro uy OOO 93 1000 Oh x93. KYO = 26% WO wy Gout A Get OD X HOF = piancoo (7 00) (1 200) Cub 43470 Cue Kum xV0% Ae Ibs g70_C eS BoNO: Dat! CHAPTER 12 Cashfiow FairValue “4. PVof 1 8/9 3000 000 2381 0 "— PYof OA 87, nS a10 000 SAL 190 Tore. 2 922 G80 Finanadl Assets @ PYTPL 2.907 000 Unrealized (ass ~ p/L 15 O86 Financial Asset @Amornzed cas} 2922 G8G Year 208 Year 2024 3.000 C00 3000 0co x 9640), > Wr], 2. 2.401000, 8. 2416000 a a0ay Cashflow Faryalue 1000 000 Pood 7] 9b 7000000 4¥10 403 x 1087, PYof OR Tim5 —-G80000 2 583 194 C. 7560 000 7574 02" ———— Finanaal Assets @ FyrPL 1560 000 Finanaal Assets @ Fyoct 1860 000 lass on Sale - P/L 14 049 aes. Unrealized loss - OC 14 031 7.000000 025° Je00000 x 108% » 107.37. . 7560006 A. 7 ecco — = %. 2033: §000000 < 46.10] 10 gpin or (aes 8 1805006 —_— - 202% Camfon FY 2034, Castiow Fy AOS (ZL MS G00 ABTS §— PEA 2). 4 QeEDEDD 3.197 540 Met ah [Link] scored eset veto Land esa _1 GID a6 oo SLL 0.4 845 BO = SSSCHAP TENS (4 .) 4m PL VES eeu OF (ase) taal Uy 3, SOK pa hte tee hawk. a. Dacoont Yule ok BuIs ony rey ad Wa]zy THE aS, Wt T3507, 10,2 159,707 12/24 180k 072% BFAD) 5,4 Ey,S1E Vora 4) Wop) = net 2% sM BPFAGTe PY ug Oh ymad yl2/, Plc Lolkely 46%, 26.5 pee Ink tateln ¢ fuer). uF ly ok Sy, 63,952 4,719 AUT tole iy aay 4490, 105 at Bpse 74sa4 Ned. Ire. Hyd ase why) 4.) AYmIRSon comenuy L GAje;03 th omy (|r. ery Ms sya fov-"deddnitive Cot BAG7S Indie: Wig, (Yey258 Less Osteo Sus cava aa [wtal Oy 6 MMuy TS gate Har. FAC, lad tae bm. w “iy Uxbu,1sV Auld SY o,c00 saqur 617,442) +72 Ig is Liv ov SHAS (gpl) u 0, Sb CS} Scanned with CamSc40 ne lake GA, gy PIAS = Avofrd _ _ anu ove 491573 oe MOA 124 = sep 124) V4 14 1, S38.438 ~ S028 GLB . 4) ato? comeary CoymicpPQ fp Yow FSH Died. Oro. Gy} — 10% 000.2. C92 29 Ovigintion fees C40) 101,28 Webiotl Uy one IW fees — Ie Amor} M1 — —— -_— Pyro Mun aot Cees ny y (fried HV yy JI BMY C22) BBN GOA‘ CCA tat [ALG:D:AI {1.000 000 thin (ost 5, 0b Dri ginahon Ecce £490, 000). Initial_ca 5576, U0) A SS _DAR Ihe: Rec Ent. Sne Atorfizahion cA ‘| j i 5) TIO 18 20,000 501804 © 61, 404 5, 6571404 )ai}a —— daoyty Sod lyy_B walt A es Dale Inte R Int tho Amortitatin — CA ——_Drciviunc Dee: ! Lull o4pb U4 ]0G iy flat Langit.) ull 0g 3 yaa gd —ticuct LL all atu 2 v0 Hilo ' eee Bee ee Oe ee (Sabor)@_Merkon Company Periodic Payment = Principal Amount Pv of Ordinary Frew ty = 10, 000, 000 4 FOLUF = 2, 114, 148 PX oF Ordinary Ranuty for & periods ot 4 4.497414 « t Date otal Recaitt Iran Amortization Carrying Flmoumt Wij2a lo, 000 , 000 jail 2,224,148 goo, ovo 1,324, 199) 70, 803 [2/31/44 2,224, 198 +80 ,342 U1, 448,990) %, 221,477CHAPTER IC) EMEMKMEMT OF FiPAUCIAL mec ETS CG = PLOOLEMS ©, ever company Mo Sigaiecant Eneveace Eneveare Loan €etvasl Goubuae : wo wuttiely > Celeuant PO ab 7 - Purbiply 2 Leo ach Ationan we ECL 10/9) Sacer Movence Gor ECL, 1/1 Empaivmen® Loe DER Company 2 _ 2004 7 __ Ween weceivable 4,900,000 4,000,008 _muelgt_aateant #0 wot at — money teow eh Tmiigar Eth, 19! gyo,00e gopee 19,508) Cawo,ove 949,500 J Ceg2,000) > gan b = Stree Oe YY factor Caer Revues! Singh payment ford perfode ar 1, o-mags _fee.c00 4,334,235 Diside by! Carrying nmont F,00°, Reauery ote — Hor LO, 2003 [Link] te - piside by! foraging Omonnt ~ BEY COT ETLoan cectivavle eur for Bet 199) aoaa $,200,00% ah ele “4s. 529% 2179,970 - 143,092)" a,0ay,s60 ol Oey Factor aan cn Soe OID! «2880200 eayeed. eeange jgueoe peapne™ : Cagle foment f for 3 [Link] arts (0-926, Tajwoneoe LW, an FY oF vealed comm foug iting LM INE : _ comping Amount CONT 8N93990) —_—SEGSER ee 7 Emgatvment boss, dors: 1,164,322 & Carnying Recut < Earerct tate, [Link] x ath os > MPEG > Lot evert Peart Crowd oe. Gunss Company Pv Facer PV Facts of vk Ingle Payment fe egensde at o%b 0.449" 1 Orctlnary Ranulty for cptieas ot ve _ 9.86901 oe anesatcanreim a8 eco emeot bats, 2023_3,8FFI0@ 6