Exam (elaborations)
Volledige uitwerking tentamen december 2013
- Course
- Institution
Dit betreft de volledige uitwerking van het tentamen van december 2013. Je kan dit printen en meenemen naar het open boek tentamen.
[Show more]
2 reviews
By: manishaalgoe1 • 6 year ago
By: luukvandenboom • 8 year ago
Seller
Follow
Doppiod
Reviews received
Content preview
Tentamen 3 december 2013Opgave 1
Per 2 januari 2013 verwerft Joeri Macusse BV in Eindhoven een 30% deelneming in Niels Damman
De balans van Niels Damman NV luidt ultimo 2012 als volgt:
Niels Damman NV Balans per 31 december 2012 (X € 1.000)
_____________________________________________________________________
Voorraad 2,000 Aandelenkapitaal 1,000
Overige activa 4,000 Agioreserve 500
Overige reserves 800
Winstsaldo 2012 300
Vreemd vermogen 3,400
______ ______
6,000 6,000
Overige gegevens:
- De vervangingswaarde van de voorraad bedraagt ultimo 2012 € 2.400.000;
- De overige activa en passiva zijn gewaardeerd op basis van fair value;
- De winst over 2012 zal als volgt worden verdeeld:
o Dividend € 60,000
o Tantième € 40,000
o Winstreserve € 200,000
- De aandelen hebben een nominale waarde van € 100 per stuk;
- Het tarief van de vennootschapsbelasting is 25%.
[1] Op 2 januari 2013 was de marktprijs van één aandeel Niels Damman NV € 296 (inclusief €6,- di
Vraag 1.1
Stel volgens de methode Nederstigt voor Niels Damman NV per 31 december 2012 de b
_____________________________________________________________________
Voorraad 2,400 Aandelenkapitaal 1,000
Overige activa 4,000 Agioreserve 500
Overige reserves 800
Winst-res 200
HwR(o) 300
______ TB-div 60
6,400 TB-tant 40
VLB 100
Vreemd vermogen 3,400
______
6,400
Vraag 1.2
Waarom moet Joeri Macusse BV de deelneming in Niels Damman NV waarderen volgens
The benefits of buying summaries with Stuvia:
Guaranteed quality through customer reviews
Stuvia customers have reviewed more than 700,000 summaries. This how you know that you are buying the best documents.
Quick and easy check-out
You can quickly pay through credit card or Stuvia-credit for the summaries. There is no membership needed.
Focus on what matters
Your fellow students write the study notes themselves, which is why the documents are always reliable and up-to-date. This ensures you quickly get to the core!
Frequently asked questions
What do I get when I buy this document?
You get a PDF, available immediately after your purchase. The purchased document is accessible anytime, anywhere and indefinitely through your profile.
Satisfaction guarantee: how does it work?
Our satisfaction guarantee ensures that you always find a study document that suits you well. You fill out a form, and our customer service team takes care of the rest.
Who am I buying these notes from?
Stuvia is a marketplace, so you are not buying this document from us, but from seller Doppiod. Stuvia facilitates payment to the seller.
Will I be stuck with a subscription?
No, you only buy these notes for $3.74. You're not tied to anything after your purchase.
Can Stuvia be trusted?
4.6 stars on Google & Trustpilot (+1000 reviews)
52510 documents were sold in the last 30 days
Founded in 2010, the go-to place to buy study notes for 14 years now