Answer:
The proceeds from the bond issue are allocated between the bonds and the warrants on the basis of their relative market values.
Explanation:
Bonds are securities issued by the company where investor can invest in such securities and can earn interest.
Warrants are rights which states that on redemption of bonds it shall be converted into company's shares.
When bonds are issued with detachable warrants, that means there is a basic amount of bonds and warrants. Also, each shall be accounted separately.
Bond issue of these bonds includes value of bonds that shall be accounted and added to value of bonds, and the value of warrants shall be accounted in warrants.
Answer:OPEN LISTING
Explanation:
Open listing is a term used in the Marketing of securities like bonds,stocks and other marketable securities and real estates, in this type of listing it is made open to all the brokers available who are ready to help facilitate the sale.
Compensation can only be paid to the Broker who first brings the buyer of the listing. A broker is compensated based on the amount made buy the owner of the listing.
Answer:
28.57%
Explanation:
The computation of the unemployment rate is shown below:
Unemployment rate = (Number of Unemployed workers) ÷ (Total labor force) × 100
where,
Total labor force would be = Unemployed + employed
= 40 million + 100 million
= 140 million
So, the unemployment rate would be
= 40 million ÷ 140 million
= 28.57%
It should always be expresses in a percentage form.
Answer:
The value of the intangible will remain at $350,000
Explanation:
The reason is that the International Accounting Standard IAS-36 says that once the impairment is recognized for the intangible assets it can not be reversed which means that the amount reported would be $350,000. The reason is that it is very rare that the asset gain its value and specially those which are intangible assets. Most of the management in the 1990s-2000 tried to recognize a gain on impairment which was unjustifiable to increase their profits for the period so the standard specifically didn't permitted gain on a previously impaired asset.
Answer:
$368,000
Explanation:
In order to appraise the property using the capitalization approach, we must first determine a net cash flow:
net cash flow = $48,000 - $3,600 - $15,000 = $29,400
Now we calculate the property value using the perpetuity formula:
property value = net cash flow / capitalization rate = $29,400 / 8% = $367,500 which we must round up to $368,000
A property is being appraised using the income capitalization approach. Annually, it has an estimated gross income of $48,000, vacancy and credit losses of $3,600, and operating expenses of $15,000. Using a capitalization rate of 8%, what is the property's value (rounded up to the nearest $1,000)?
