98000

29400 7. d. REVENUE IFRS 15

68600
68494.74 8 CONTRACT COST 6000
105.2632 120000 100000 CONTRACT PRICE 3600
60000 40000 COST TO DATE 1800
5. d 60000 60000 INVOICE 3000
6 48000 90000 40000
400 30000 20000 200 200000
2200 1000
50600 100000 0.2 10000 2000 6000
INVOICE 12000
9. b 10 11
35000 27000000% SAP 100 1400
8000 157500
8000 70000
51000 17500 2.5 R
6.538462 140000 COS R 2.5
0.8
12. b 13.a,e 1.7
14.c,d 15 100000
1000000 20000
200000 80000
16.c 20000
17.a,c 60000
18.b

LEASE
1
INSTALLMENT 7100 2 YRS 12% 20200
7100 0.89 6319
7100 0.8 5680
P.V. 11999
OPENING EFF INT CASH PAIDCLOSING BALANCE
11999 1439.88 2424 11014.88
DEP 437500
2 A,D FINANCE COST 159900
3 RIGHT OF USE 1750000 4 YRS EXPENSE: TOTAL 597400
DEP 437500
1312500

OPENING CASH EFF INT

1750000 520000 1230000 159900
 4
45000 3150 48150 10975 37175
37175 2602.25 39777.25 10975 28802.25

5 340000
68000 SPOL
272000 C.A. DEP 68000
FINANCE COST 25000
340000 250000 SHORT TERM LEASE 18000
25000 111000
SHORT TERM LEASE 18000 B
6
386550 394050
131350
262700
386550 30924 417474 150000 267474

C.
7 INCORRECTLY RECOGNISED AMOUNT 19000 DIFF AMOUNT
ACTUAL AMOUNT TO BE RECOGNISED IN P AND L 21080.5 2080.5

LIABILITY 60230 6023 66253

ROU 60230 FINANCE COST 6023
15057.5 DEP 15057.5
45172.5 TOTAL EXPENSE 21080.5
A. OVERSTATED BY 2080
extra
10 69 INITIAL LIABILITY

69 3.45 72.45 60.45

60.45 3.0225
3022500

8 100650 6039 106689 15000 91689

7548.75
TOTAL 13587.75
C. 13588

9 4695000 4657500 279450 4936950

586875

TOTAL CHARGE 866325

FINANCIAL INSTRUMENT
 1
5 cf df Dcf
500000 0.93 465000
500000 0.86 430000
10500000 0.79 8295000
9190000
equity 810000
NCL

6 65250

4 160000 8.33 1332800

160000 69.44 11110400
160000 578.703 92592480
2160000 4822.5 10416600000
10521635680
5479 657.48 1

REVENUE CP 5 40 P
Q.105 CC 4 2
INV 1.8 0.2
CUTD 1.6

Q.107 ACTUAL 150

DISC PRICE 100

S 50
I 20
1 30 15