Tere B. I. Aa, eausty Security 15 an Tavesiment i stacy Vested by Qrothier Company. The arcunting, foc an tmvement In an equity seeumty 6 determined Of Cervical of Aid Influence HEE Ceecating, AeCIsIeOS Ave empay yurchasing le Scr tm ois the ampany Rung __ the KOCK we Trading SROUHHE OF Financial assets at aC Valve Areough _Pregit ox less _- Financitt assets at fair value through “Omer COmerahense Income = lovestment TH associate _ y 7 = Anwestment Wh Subsidy : os = Wveswment a Adensey, shardolds 5 ot whe oo comeiny | Pn nestor mus dete wm be eliible aor a diidend tayou revue OM he dare of dedlaatyn- “S. Treaimant Of sh dividend, when a COrjorat Teained earnings aa credits a Wabi Casn dividend do nor affect a company’s Wramie siatenent- ose tn 3 ‘Seine Company Shareboderse equity ard cash balance ch 1S Ofkenmes Aregeremt than Hee Nt al value of € the ayy asset - pln an CamscanerDN share divider wa dividend Souwent ty Sharehewiders Aha is Made im Shaves rarer than ay cash. he share dividend Was Ahe advantage OF ; Rewarding charchotders without MIVEING Aye COmiany’s Gah aiance , avthough We Can detut’ dnwie acirnings vee Share 3: When Actaris Stoce dividends , Companies iste addigjonal Shares of the same “Gass Gece as thar hell by the Pocrnders. oor dividend ave no e¢cect On Are FLAK AMOUM OF Ahe SHocrhdES’ eqUiTY OF OM ve assets. They rarely decrease Feiained earnings and vverease eid in Capra yan equal amount * _ _ Gb 10 Company way coms? fay ws Stock « lnstead of Rach shareloider _recenin fo W Neu of gh, @ Compa t 1A bond is 0 Ged neon WarUMEN Aor a tenewm a loan made by an tmeior 40 a vorrow CARPiCaly Compote O° _Spvernmenta. 7 q 2. + Financial assek held fa Moding E i * Financial asset ok amortized COA. » Finacial asser_ ok Fair Value Aacough other comprehensive ‘rome « Finandar ase at far Value Ahrough RHA And {KS by ‘Nrevouple designation or by falc value — ceion. S-Sapsawent pina leccqnited Recoenion an ieiaee Gees ngwem dan oF Ws_batemees sheet 3. ‘The Wikia and Suiseauent measarement OF Yond s ‘ssued we coud be eoued ot Tor, Giagercer _beween the marter rere? tare The Wikia Wouance of the bond: tenpact 5 flow Statement - Tovesttnent S15 when tie bond discount oc enivm derenditg on the _Ord the ond coupon tate. Ane balance sheet ond the cash 4: When bord are Sod on dave “between he Trteest (orroranion —otlects From the Neeerest Anat has Tayment date. When the nex interes Foswent dae yoyment dates, aie Gxcrved since Me ast ACTIVES Abe Corgoration ways pln an CamscanerWee for the enire Were terol: s model is > bod the Snancial agsex in Order 40 Collect Conafactua! cosh 41005 on Specie dates and the Contractual Cosy (ows are Solely Rouments A WMterest on the _Prinaeat arnount Suton das nancial asset at anoened ase nt a toond thar 6 *woding On koe marvel t& CUrrentiy eciced Tower Aah VtS Orroinal tree (RS Par Value} and A Yremum vond 1S A kond wove US Rar Walue in he Secondary wurvet. a ® die ec ONe “between A Qain And A los On Your Trnesrmenty Instead, 2 Rremivn bond 1 One yrading, Above TS face value. ard a discount bord 1s ce ‘odin Pelow RS face Wawe- %_Mmorkriation 1s an Accounting wethal that Gradualy Onl Systematically reduces the _Gst Nawue OF A VinmRed-WER, Inrangiole asset: A tend 1S Sold ge a discount when a company Sets “A for less than WS face value and Sold ai @_preium when the price Tecewued Ty greater tat fae value- An amortized bord Ts used Seeagemiy for 44x Pucwoses because Ane Omer sted end Olscoum 15 ree AreN@ aS Pare OF A Company's WRerests expense One 4S \ncome Statement - Lonwestine 9- ~Q. Galtaie tond 1S Bonds that are Gonverttinie 40 a Qed Of A Common > Shares as they Aperecioxe Ie val Cauabie bond 1S Ronds than Con be called For Premaqurely at the Atscretin of he _[SSuity Company Seear yond 1S Bond Issue Consisting Of Rains that mature ak dvegerent dates or SeneS Of date. Tum Gord {s__ Sertes' Gnd Ore Convertible - 7 Bree ty bond (& bend TS Paymie 40 wlyever has the session ofthe bearet HME Oe Kine _0€ Tayment WO records are ke for Change of Bond Owner sri - sues Haran lvecine due 0 Single Sec fied date. a Abe Satine wetod — = Baw eam Oyrsonding —Method- ; : pln an Camscaner“Notinat tate 1’ 5 ake “tericlic wnteress “fare Mmmes, we umber Of enods rer veo. _AKecwwe rare Abe om shih Carers Ave Coentoondiy Periods — during Payee Ran. ; : rm a Wneerest Revenue = iowa x Inkerect x Tle 1. The exeectve interest ~ wethod 1S use a dicount oF write OFF @ bond. ‘The amount o ee tort dicount %G amorfited 4 Irerest expense over Ye ond WER Pe a Vand’ bene uaWWe Increases - ake amount OF Weerest exPeNse {ncseases - or WoCTOwers jhe EKFecHUe tonerett cate chemds coure wre ef KeCHUAY. pln an Camscaner