1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
, . , . , .
19/02 , , , (.23 19/02). , : 19/02 .
.
, . , , , :
1) ;
2) .
, , , .
, , , , . , .
, , :
PV = FV/ (1+i) n
:
FV ,
PV ,
i ,
n ( ).
, . . , , , , .
|
|
, . , 1 . ., 3 :
20 % 578 704 .,
3% 915 141 .,
30% 455 166 .
(. . 1). , , :
1. , ;
2. , , , . , . IAS 39 : (Financial Instruments: Recognition and Measurement) , , , , , .
3. , , ( n) , ( ). .
4. ( ) , , , , , , , ;
5. , , . , , . , , .
6. , .
7. , . , , .
, WACC (weighted average cost of capital), . , ( ) , .
|
|
. , .
, , . , , , . (ISA) 540 , . , , (ISA) 500 . , , (, ).
, . , () ( (IAS) 32), ( (IFRS) 5 , , (Non-Current Assets Held for Sale and Discontinued Operations), ( (IAS) 19 (Employee Benefits)).
, , , . , , . (IAS) 12 (Income taxes) 53.
10 1 . . 3 , , 20%. .
.
, .
, (1 000 000 .), : (578 704 .). : 10 ( ) , 3 ( ) .
, , . (115 741 . + 138 889 . + 166 666 .) , (1 000 000 .).
|
|
10 1 . . :
578 704 .;
115 741 + 138 889 + 166 666 = 421 296 .
1 000 000 .
, , , , . , .
. - .
, , .
:
.
.
.
WACC c .
.
.
, .
( )
( ): . , , 5 500 . .
:
PV present value, , .
FV future value, , .
I = (FV - PV) interest money, , . .
I , .. PV . , .
r = I/PV = (FV-PV)/PV interest, .
(, ), :
FV = PV*(1+r).
, , .
: , , . ( ):
d = I/FV = (FV-PV)/FV discount rate, , .
, ( ):
PV = FV*(1-d).
:
r = d * (FV/PV)
d = r * (PV/FV)
, .. , , .
, , n i, :
P = 1 / (1+i)n
- , , . , .
, , . 1215 . . 17%. 17 4. 0,5365. (0,5365? 1215). 648 385 .
, , ( ), , , .