Question 2: Accounting for financia

Question 2: Accounting for financial instruments
(a) With reference to NZ IAS 32, indicate whether each of the following items can be regarded as financial instruments or not (you don’t need to provide any explanation for your answer).
(i) Loans payable.
(ii) Purchased trademark.
(iii) Income tax payable.
(iv) An operating lease. (4 marks)
(b) X Ltd is able to borrow funds at a fixed rate of 7% or at the 120-day bank bill rate (BBR) + 1.75%. X Ltd had borrowed funds over a period of 5 years at a fixed rate.
Y Ltd, who also borrowed funds over a period of five years, is able to borrow funds at a fixed rate of 6.5% or at the BBR + 0.25%. Y Ltd borrowed the funds at a variable rate.
The entities are considering an interest rate swap so that Y Ltd would pay 6.5% fixed interest and X Ltd would pay interest at BBR + 0.5%. This agreement is seen by both parties as mutually beneficial. The BBR is currently 4.75%.
Advise the management of X Ltd whether or not to process with the swap, giving full details of your reasoning. (4 marks)
[Total: 8 marks]

Question 2: Accounting for financial instruments 
(a) With reference to NZ IAS 32, indicate whether each of the following items can be regarded as financial instruments or not (you don’t need to provide any explanation for your answer).
(i) Loans payable.
(ii) Purchased trademark.
(iii) Income tax payable.
(iv) An operating lease. (4 marks)
(b) X Ltd is able to borrow funds at a fixed rate of 7% or at the 120-day bank bill rate (BBR) + 1.75%. X Ltd had borrowed funds over a period of 5 years at a fixed rate.
Y Ltd, who also borrowed funds over a period of five years, is able to borrow funds at a fixed rate of 6.5% or at the BBR + 0.25%. Y Ltd borrowed the funds at a variable rate.
The entities are considering an interest rate swap so that Y Ltd would pay 6.5% fixed interest and X Ltd would pay interest at BBR + 0.5%. This agreement is seen by both parties as mutually beneficial. The BBR is currently 4.75%. 
 Advise the management of X Ltd whether or not to process with the swap, giving full details of your reasoning.   (4 marks)
  [Total: 8 marks]

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Question 2: Accounting for financial instruments (a) With reference to NZ IAS 32, indicate whether each of the following items can be regarded as financial instruments or not (you don’t need to provide any explanation for your answer).(i) Loans payable.(ii) Purchased trademark.(iii) Income tax payable.(iv) An operating lease. (4 marks)(b) X Ltd is able to borrow funds at a fixed rate of 7% or at the 120-day bank bill rate (BBR) + 1.75%. X Ltd had borrowed funds over a period of 5 years at a fixed rate.Y Ltd, who also borrowed funds over a period of five years, is able to borrow funds at a fixed rate of 6.5% or at the BBR + 0.25%. Y Ltd borrowed the funds at a variable rate.The entities are considering an interest rate swap so that Y Ltd would pay 6.5% fixed interest and X Ltd would pay interest at BBR + 0.5%. This agreement is seen by both parties as mutually beneficial. The BBR is currently 4.75%. Advise the management of X Ltd whether or not to process with the swap, giving full details of your reasoning. (4 marks) [Total: 8 marks]

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Câu hỏi 2: Kế toán công cụ tài chính
(a) Với tham chiếu đến NZ IAS 32, cho biết mỗi của các mục sau đây có thể được coi là công cụ tài chính hay không (bạn không cần phải cung cấp bất kỳ lời giải thích cho câu trả lời của bạn).
(I) các khoản vay phải trả.
(ii) Mua thương hiệu.
(iii) Thuế thu nhập.
(iv) Thuê hoạt động. (4 điểm)
(b) X Ltd là có thể vay vốn với lãi suất cố định 7% hoặc theo tỷ lệ 120 ngày dự luật ngân hàng (BBR) + 1,75%. X Ltd đã vay vốn trong khoảng thời gian 5 năm tại một tỷ lệ cố định.
Y Ltd, người cũng mượn tiền trong khoảng thời gian năm năm, có thể vay vốn với lãi suất cố định là 6,5% hoặc tại BBR + 0,25%. Y Ltd vay vốn với lãi suất thay đổi.
Các đối tượng được xem xét hoán đổi lãi suất để Y Ltd sẽ trả 6,5% lãi suất cố định và X Ltd sẽ trả lãi BBR + 0,5%. Thỏa thuận này được nhìn thấy bởi cả hai bên như cùng có lợi. Các BBR hiện 4,75% là.
Tư vấn cho người quản lý của X Ltd hay không để xử lý với các trao đổi, làm đầy đủ chi tiết về lý luận của bạn. (4 điểm)
[Tổng số: 8 dấu]

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