Summary
Samenvatting Topic 13 b,c,d: Vlottende Activa (Semester 1: 22/23)
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Alles van topic 13 b,c,d wordt hier besproken: Theorie en voorbeelden (oefeningen)
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Topic 13: Vlottende ActivaTopic 13b: Geldbeleggingen
Definïering
- Risico- en niet-risicodragende effecten
- Tijdelijke beleggingen = Niet duurzaam (<-> FVA)
- KT
Waardering bij aanscah
AW = Aanschaffingsprijs + eventuele bijkomende kosten
Waardering na aanschaf
- Waardestijgingen
o HWMW: NOOIT -> niet duurzaam
▪ HWMW kan enkel op MVA en FVA
- Waardedalingen
o Realisatiewaarde < BW -> WV boeken
Verschil FVA
- Waardering van geldbeleggingen is anders (waarde stijgt of daalt, inkomsten)
- Flexibiliteit in waardering is hoger bij FVA
, Voorbeeld 1:
- De ondernemingen belegt in vastrented effect met een waarde van €150 000
- De ondernemingen onvangt een intrestvergoeding van €10 000, RV = 30%
- Op de vervaldag wordt het vastrentend effect teruggestort op de bankrekening
Voorbeeld 2:
Gegevn:
- 20N8: AK aandelen voor €100 000 voor speculatieve doeleinden
- 20N9: VK aandelen voor €80 000
- Er werden nooit waardeverminderingen geboekt op de aandelen
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