57816524-loan-receivable.pdf
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c
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# $ % &%' ( % ) ( ) ( * # c &*+
are solely payments of principal and interest shall be measured at amortized cost c , effective interest method. ' , c
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Initial arrying Amount
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Entries: 1. c ( 2. ( 3 Î. 3 (
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ormulas:
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Entries: (
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Presentation: c
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"8DB 9=9$
arrying Amount- 12/Î1/10
4,8Î ,748
# , (
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c | ! "
# $ % &%' ( % ) ( ) ( * # c &*+
are solely payments of principal and interest shall be measured at amortized cost c , effective interest method. ' , c
,
' ,( % - !./ , -
( ' , % ' -& ' ' 0& ' (amortization is added to carrying amount) ' 1& ' (amortization is deducted from carrying amount) ) - /
/
2
, ,
) ( - / /
' , &
þ received exceed Dþ )/ )(% " ,
$ Dþ exceed þ received )(/)% " ,
$ ) )( cc3*' )4 5 6 78 9:8: 89;
<8 9:8: <8 9:89 & '
= ::: :::::
<<8 >::::
) (
8:: :::::
)
Initial arrying Amount
= ::: :::::-<<8 >::::!8:: :::::%4,768,200.00
Entries: 1. c ( 2. ( 3 Î. 3 (
= ::: :::::
= ::: :::::
<<8 >::::
<<8 >::::
8:: :::::
8:: :::::
3 6 %9<8 >::::(to be amortized over the term of the loan using effective interest method) 4 ) )(? @ A @ A (' 0& ' %4 0? (Amortization is added to carrying amount)
? # & c ? 8B; & & "= C:DE=$
< <E= :::::
& "= C89;%D::C9<99$
8 <+< 9::::
B ED> 9::::
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:8.:8.8:
89.<8.8:
D:: :::::
89.<8.88
D:: :::::
89.<8.89
D:: :::::
' , ('
B ED> 9::::
DDE =B>::
DE =B>::
B ><= EB>::
DEE ::=::
EE ::=::
B +89 E=<::
D>E 9BE::
>E 9BE::
= ::: :::::
ormulas:
%
&
C
%
('
D:: :::
4 C
?
Entries: (
D:: :::
3
DE =B>
DE =B>
Presentation: c
= ::: :::
3 "9<8 >::/DE =B>$
"8DB 9=9$
arrying Amount- 12/Î1/10
4,8Î ,748
# , (
, 12/Î1/11 entries (
D:: :::
3
EE ::=
D:: :::
EE ::=
12/Î1/12 entries (
D:: :::
3
>E 9BE
(
c
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= ::: :::
c &'*<+ =>
F C
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@ A 8 *
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