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Samenvatting Bedrijfsoverdracht (BO)

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Formuleblad van het vak Bedrijfsoverdracht in het 3e jaar.

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  • October 14, 2022
  • 3
  • 2022/2023
  • Summary
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Formuleblad Bedrijfsoverdracht
Kasstroomoverzicht volgens de indirecte methode

Bedrijfsresultaat (EBIT) na aftrek van belasting:
dit is: EBIT x (1 – f) € ……. +/+ (f = belastingpercentage)
Afschrijving MVA € ……. +/+
Dotatie aan de voorziening € ……. +/+
Onttrekking aan de voorziening € ……. -/-
Kasstroom op winstbasis € …………..
Mutaties in het geïnduceerd nettowerkkapitaal: 1/1 31/12
Voorraad € ……….. € ………..
Debiteuren € ……….. € ………..
Crediteuren € ……….. € ………..
Te betalen vpb € ……….. € ………..
€ ……….. € ………..
(nb: een toename van geïnduceerd nettowerkkapitaal is een uitgaande kasstroom,
een afname van geïnduceerd nettowerkkapitaal is een ingaande kasstroom)
 Kasstroom uit operationele activiteiten € ………..
Investeringen in vaste activa € ……. -/-
Desinvesteringen in vaste activa € ……. +/+
 Kasstroom uit investeringsactiviteiten € ……….
Vrije kasstroom € ……….
Financieringslasten
Betaalde interest na aftrek van belasting
(dit is: betaalde interest x (1 – f) ) € ……. -/- (f = belastingpercentage)
Betaald dividend € ……. -/-
Opbrengst aandelenemissie € ……. +/+
Opgenomen vreemd vermogen lang € ……. +/+
Aflossing vreemd vermogen lang € ……. -/-
 Kasstroom uit financieringsactiviteiten € …………
Mutatie liquide middelen € …………

Somformule van de meetkundige rij
A x ((rn – 1)/(r-1))

 = cw = x/i (oneindig)

Somformule samengestelde interestvergoeding
Cw = x / (i-g)

De wortel van de variantie is de standaarddeviatie

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