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Uitwerkingen externe verslaggeving

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Uitwerkingen EV Hoofdstuk 8: 8.1, 8.2, 8.5, 8.6 Hoofdstuk 11: 11.1, 11.2 Hoofdstuk 16: 16.1, 16.2, 16.3, 16.4, 16.6, 16.9 Hoofdstuk 17: 17.2, 17.5, 17.6

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Uploaded on
June 15, 2016
Number of pages
18
Written in
2015/2016
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(bedragen ×
Immateriële vaste activa: Aandelenkapitaal 5.000.000
• Ontwikkelingskosten 500.000 Agio 1.000.000
• Octrooi 200.000 Wettelijke reserve 500.000
Materiële vaste activa 6.400.000 Overige reserves 2.960.000
Liquide middelen 3.260.000 Winst 2013 900.000
––––––––– –––––––––
10.360.000 10.360.000

Toelichting:
• Materiële vaste activa: € 8.000.000 × 80% = € 6.400.000
• Liquide middelen:
Saldo 1 januari 2013 € 2.000.000
Omzet € 20.000.000 +
Bedrijfskosten € 17.500.000 –
Dividend over 2012: € 1.000.000 × 60% = € 600.000 –
Ontwikkelingsuitgaven € 500.000 –
Aankoop octrooi € 200.000 –
Inkoop eigen aandelen: 20 000 × € 25 = € 500.000 –
Heruitgifte eigen aandelen: 20 000 × € 28 = € 560.000 +
–––––––––––
Saldo 31 december 2013 € 3.260.000
• Aandelenkapitaal:
Stand 1 januari 2013 € 4.000.000
€ 4.000.000
Bonusaandelen: = € 1.000.000 +
4
–––––––––––
Stand 31 december 2013 € 5.000.000
• Agio:
Stand 1 januari 2013 € 2.000.000
Bonusaandelen € 1.000.000 –
–––––––––––
Stand 31 december 2013 € 1.000.000
• Wettelijke reserve: betreft de geactiveerde ontwikkelingskosten
• Overige reserves:
Stand 1 januari 2013 € 3.000.000
Gereserveerde winst 2012: € 1.000.000 × 40% = € 400.000 +
Naar wettelijke reserve € 500.000 –
Inkoop eigen aandelen € 500.000 –
Heruitgifte eigen aandelen € 560.000 +
–––––––––––
Stand 31 december 2013 € 2.960.000
• Winst 2013 (controleberekening):
Omzet € 20.000.000
Bedrijfskosten € 17.500.000 –
Afschrijvingen: € 8.000.000 × 20% = € 1.600.000 –
–––––––––––
€ 900.000

Gebonden deel:
• Aandelenkapitaal € 5.000.000
• Wettelijke reserve € 500.000
––––––––––
€ 5.500.000
Vrij deel:
• Agio € 1.000.000
• Overige reserves € 2.960.000
• Winst 2013 € 900.000
––––––––––
€ 4.860.000
–––––––––––
€ 10.360.000




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