CHAPTER 2NON-CURRENT LIABILITIESPROBLEMS2-1. 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A-orti3ation Tab.%No-ina.EE%&ti6%Pr%-iu-Bon#7at%Int%r%$tInt%r%$tA-orti3ationCarryin5 6a.u%(12(1212P1'+,1'((((+2(1212!*'(((!!'11*1'11*1'+,,'11*(12(1211!*'(((!!')!*1')!*1'+,+'!2((+2(1211!*'(((!!',)21',)21'+41'),2(12(121)!*'(((!!'!(,1'!(,1'+44'2,!(+2(121)!*'(((!!'+441'+441'+!1'2)*(12(121*!*'(((!+'1*,)'1*,1'+!*')(1(+2(121*!*'(((!+'1)1)'1)11'+!+'4))16Chapter 2 - Non-Current Liabilities(aInt%r%$t %0p%n$% r%&or#%# on S%pt%-b%r 1' 2(12!!'11*7i$&ount a-orti3ation r%&or#%# on S%pt%-b%r 1' 2(121'11*(bCarryin5 a-ount o/ t=% bon#$' S%pt%-b%r 1' 2(121'+,,'11*A-orti3ation t=rou5= 7%&%-b%r 11' 2(1( (1')!* 0 )2,2'121Carryin5 a-ount o/ t=% bon#$' 7%&%-b%r 11' 2(121'+,!',*!(&R%tir%-%nt pri&% (at /a&% 6a.u%2'((('(((A&&ru%# int%r%$t (2'((('((( 0 !.*" 0 )212*,',,4A-ount o/ &a$= pai# on Iun% 1(' 2(1*2'(*,',,4(#Carryin5 6a.u%' Mar&= 1' 2(1* ($%% tab.%1'+!*')(1A-orti3ation t=rou5= Iun% 1(' 2(1* ()'1)1 0 )2,2'!+*Carryin5 6a.u%' Iun% 1(' 2(1*1'+!!'2+,R%tir%-%nt pri&% (at /a&% 6a.u%2'((('(((Lo$$ on r%tir%-%nt o/ bon#$11'4()2-11.(Ji- Co-pany(aI$$u% pri&% o/ t=% bon#$Prin&ipa.Int%r%$tA-ountPr%$%nt7u% 7at%7u%7u%7u%P; +)'++111',,1Not%$ Payab.%,41'1),Ca$=!(('(((1221121*Int%r%$t E0p%n$% (,,'(4, 0 +212)+'**4Int%r%$t Payab.%)+'**421Chapter 2 - Non-Current Liabilities()2(121)Int%r%$t Payab.%)+'**4Int%r%$t E0p%n$% (,,'(4, > )+'**41,'*1+Not%$ Payab.%411'+2)Ca$=!(('((((&Curr%nt portion at 7%&%-b%r 11' 2(11Not%$ Payab.%,14'4)!Int%r%$t Payab.%11,',!+Non&urr%nt portion at 7%&%-b%r 11' 2(11Not%$ Payab.%1')(4'24(2-14.(Sout= Co-pany Not%$ Payab.%+(('(((Int%r%$t Payab.%+('(((Co$t o/ Sa.%$,*('(((In6%ntory o/ Ma&=in% Part$,*('(((Sa.%$!(('(((Fain on 7%bt R%$tru&turin51+('((((b(Ioy Co-panyBon#$ Payab.%1('((('(((Int%r%$t Payab.%+(('(((Or#inary S=ar%4'*(('(((S=ar% Pr%-iu- 1('((( 0 (1(-2*1*('(((Fain on 7%bt R%$tru&turin51'2*('((((&(Cap$=%.. Co-panyNot%$ Payab.%1('((('(((Int%r%$t Payab.%1'2(('(((R%$tru&tur%# Not%$ Payab.%4'112'1!)Fain on 7%bt R%$tru&turin51'!,4',1,($%% &o-putation$ an# %0p.anation b%.o?JPr%$%nt 6a.u% o/ /utur% pay-%nt$ at =i$tori&a.rat%8!'((('((( 0 (.4+429 ,'144',((!'((('((( 0 !" 0 1.,+(1 9 1'(!1',,)Tota.4')*+'2,)Carryin5 6a.u% o/ .iabi.ity11'2(('(((7iE%r%n&%1'4)('41,1'4)('41,211'2(('((( 9 11"' t=u$ t=% r%$tru&turin5 Aua.iL%$ a$ a #%r%&o5nition o/ t=% o.# .iabi.ity an# &r%ation o/ a n%? .iabi.ity.T=% o.# .iabi.ity $=a.. b% &an&%..%#D t=% n%? .iabi.ity $=a.. b% -%a$ur%# ba$%# on t=% #i$&ount%# &a$= Mo? o/ t=% /utur% pay-%nt$ ba$%# on t=% %ntityK$ in&r%-%nta. borro?in5 rat% &on$i#%rin5 it$ &r%#it ratin5822Chapter 2 - Non-Current LiabilitiesPr%$%nt 6a.u% o/ /utur% pay-%nt$ atin&r%-%nta.borro?in5rat%'&on$i#%rin5it$&r%#it ratin58!'((('((( 0 (.4!119 ,'2,)'!((!'((('((( 0 !" 0 1.,,!19 1'(,4'*!)Tota.4'112'1!)Carryin5 6a.u% o/ t=% o.#11'2(('(((Fain on #%bt r%$tru&turin51'!,4',1,A.t%rnati6%.y' t=% %ntry -ay b% r%&or#%# a$8Not%$ Payab.%1('((('(((Int%r%$t Payab.%1'2(('(((7i$&ount on R%$tru&tur%# Not%$ Payab.%,,4',1,R%$tru&tur%# Not%$ Payab.%!'((('(((Fain on 7%bt R%$tru&turin51'!,4',1,(#(So.i# Co-panyNot%$ Payab.%1'((('(((Int%r%$t Payab.%11('(((R%$tru&tur%# Not%$ Payab.%1'111'(2)7%/%rr%# Fain on 7%bt R%$tru&turin521!'+4,Pr%$%nt 6a.u% o/ /utur% pay-%nt$1'((('((( 0 (.*+1*9 1'4!('*((1'((('((( 0 12" 0 1.,+*+ 9 1'11('*2)Tota.1'111'(2)Carryin5 6a.u% o/ .iabi.ity1'11('(((7iE%r%n&%21!'+4,21!'+4,21'11('((( N 1(" o/ 1'11('(((.T=u$'t=%#%btr%$tru&turin5#o%$notAua.i/y /or #%r%&o5nition o/ t=% o.#ob.i5ation. No5ain$=a.. b%r%&o5ni3%#an# a n%? %E%&ti6% int%r%$t rat% $=a.. b%&o-put%#.A.t%rnati6%.y' t=% r%$tru&turin5 -ay b%r%&or#%# a$8Not%$ Payab.%1'((('(((Int%r%$t Payab.%11('(((Pr%-iu- on R%$tru&tur%# Not%$ Payab.%111'(2)R%$tru&tur%# Not%$ Payab.%1'((('(((7%/%rr%# Fain on 7%bt R%$tru&turin521!'+4,23Chapter 2 - Non-Current LiabilitiesMULTIPLE CHOICE OUESTIONST=%oryMC17MC11CMC27MC12BMC17MC11BMC)CMC1)7MC*7MC1*BMC,7MC1,7MC47MC147MC!CMC1!B p.u$ t=% P; o/ a....at%E%&ti6% rat%($uppo$%#.y AMC+7MC1+AMC1(CMC2(7Prob.%-$MC21BMC227(1'((('((( 0 (.1!**) : (!('((( 0 ,.1))*4 9 !44'1(,MC21B(1'((( 0 (.11 : ()( 0 11.)4 94,!.!(MC2)A(2'((('((( 0 +4" : (2'((('(((0 1("0 1212 9 1'++('(((MC2*B(2'((( P 1'()( - 2'((('((( 9 !('(((MC2,B()'((('((( 0 +4" : ()'((('((( 0 12" 0 1212 9 )'((('(((MC24C1'(4('(((- (+," 0 1'((('((( 9 11('(((MC2!A1'((('((( 0 12" 0 1212 9 1('(((MC2+B(1'((('((( 0 1.(2 > *('((( 9 +4('(((MC1(71'((('(((- 1('((( : *('((( 9 1'(2('(((D1'(2('(((- ()('((( 0 2( - 1('((( 9 21('(((MC117U$% t=% booH 6a.u% -%t=o#D no 5ain or .o$$ i$ r%&or#%# upon &on6%r$ionD t=%&on6%r$ion i$ in a&&or#an&% ?it= t=% ori5ina. t%r-$ o/ t=% bon#D t=u$' I (2'((('((( 0 4" 9 1)'(((D 2'1(('((( > 1)'((( 9 2'(!,'((( BC;DBC; o/ P2'(!,'((( > /a&% 6a.u% o/ P2'((('((( 9 P!,'((( pr%-iu-MC1!C1'(12'!!( 0 1(" 9 1(1'2!!MC1+71'+(2'!(( 0 1(" 9 1+('2!( %E%&ti6% int%r%$tD 1+('2!( %E%&ti6% int%r%$t > no-ina.int%r%$t o/ 1,('(((91('2!( #i$&ount a-orti3ationD &arryin5 6a.u% 9 1'+(2'!(( :1('2!( > prin&ipa. pay-%nt o/ )(('((( 9 1'*11'(!(MC)(B2')(('((( P 12" 9 2!!'(((MC)172')(('(((> 1'((('((( : 2!!'((( 9 1',!!'(((1',!!'((( P 12" 9 2(2'*,(D 1'((('((( > 2(2'*,( 9 4+4'))(MC)2B1'((('(((> 2')(('((( 9 ,(('(((D ,(('((( > 2!!'((( 9 112'(((MC)1A(1 )+'414 P 1("9 )'+4)D )+'414 > (2('((( > )'+4) 9 1)'411MC))7*'*(('(((> 1'((('((( 9 2'*(('(((MC)*7,'((('(((: ,(('((( 9 ,',(('((((,((('((( 0 (.,21 :(,((('((( 0 12" 0 1.4+1 9 ,')**'*2(,',(('(((> ,)**'*2(9 1))')!(' ?=i&= i$ .%$$ t=an 1(" o/ ,',(('(((D no 5ain i$r%&o5ni3%#.MC),C,',(('(((> S(*'((('((( 0 .,2(+ :(*'((('((( 0 .12 0 1.4+(!T 91'221'(2(MC)4B!'((('(((: ,)('((( 9 !',)('((((,'((('((( 0 (.!*41 : (,'((('((( 0 1(" 0 1.4!11 9 ,'211'4!(!',)('(((> ,'211'4!( 9 2')2,'22(MC)!B1*('((( 0 ,* 9 +'4*('(((D 11'((('((( > +'4*('((( 9 1'2*('(((24Chapter 2 - Non-Current Liabilities25