Exam (elaborations)
Volledige uitwerking tentamen juni 2013
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Dit betreft de volledige uitwerking van het tentamen van juni 2013. Je kan dit printen en meenemen naar het open boek tentamen.
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By: luukvandenboom • 8 year ago
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Tentamen juni 2013Opgave 1
Per 1 januari 2012 verwerft Marijn Hoogerwerff BV in Tilburg een 40% deelneming in Devran Kaplan
De vennootschappelijke balans van Devran Kaplan NV luidt ultimo 2011 als volgt:
Devran Kaplan NV Vennootschappelijke balans ultimo 2011
_________________________________________________________________________
Pand 200,000 Aandelenkapitaal 250,000
Overige bezittingen 800,000 Agioreserve 50,000
Winstreserve 150,000
Saldo Winst 2011 60,000
Hypothecaire lening o 200,000
Overig vreemd vermo 290,000
________ ______
1,000,000 1,000,000
De nominale waarde van één aandeel Devran Kaplan NV is € 10.
Ultimo 2011 is de koers van één aandeel Devran Kaplan NV € 28,40 cum dividend.
Overige gegevens:
· De waarde van het pand in het economisch verkeer is € 300.000.
· De overige activa en passiva zijn gewaardeerd op fair value.
· Het tarief van de vennootschapsbelasting is 25%.
· De winst over 2011 zal als volgt worden verdeeld:
- Tantième € 20,000
- Dividend € 20,000
- Winstreserve € 20,000
Vraag 1.1
Volgens welke methode moet Marijn Hoogerwerff BV de deelneming in Devran Kaplan N
Volgens de vermogensmutatiemethode, dit omdat er een deelneming van gelijk aan of meer dan 2
Vraag 1.2
Stel volgens de methode Nederstigt voor Devran Kaplan NV per 31 december 2011 de b
Debet Devran Kaplan NV Credit
Pand 300 AK 250
Overig 800 Agio 50
W-res 150
vo-div 20
vo-tant 20
So-W-2011 20
Hw-res(o) 75
Hypo o/g 200
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