Intrinsieke waarde per aandeel =
Intrinsieke waarde / aantal geplaatste aandelen = € 300..500 = € 200,-
Bedrijfseconomie voor de manager, hfdst.4.2.2, p.150-151
Aantal punten:
Juist aantal geplaatste aandelen = 1.500: 3 puntenJuist bedrag intrinsieke waarde =
€ 300.000,-: 3 punten
Juist bedrag intrinsieke waarde per aandeel = € 200,-: 2 punten
Voor corrector: rekening houden met doorwerkfouten.
5. Onderneming Rover BV.
Motivatie:
Omdat uit de kenmerken (onopzegbaar leasecontract, Rover BV is economisch eige-
naar en bijkomende kosten voor Rover BV) blijkt dat het hier om een financial
leasecontract gaat. Bij financial lease moet Rover BV de machine op de balans acti-
veren.
Bedrijfseconomie voor de manager, hfdst.4.5.2, p.163
Aantal punten: 6
Juist antwoord: 1 punt
Juiste motivatie: 5 punten
73079.ex_v1
2 NCOI Opleidingsgroep
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