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blade8932 · 2022年06月26日

The payment method considers annual payment of interest only, principal amortization is due at the end of the loan term 这句话怎么理解

  1. CFA I
  2. FRA

NO.PZ2018062004000154

问题如下：

To build new production lines, company TDC borrowed a certain amount of money last year. The relevant data is listed as following:

Borrowing date：1/1/2017

Amount borrowed：$100 million

Annual interest rate：12%

Term of the loan：4 years

The payment method considers annual payment of interest only, principal amortization is due at the end of the loan term.The  new production lines need 1 year to build, during that period, company TDC managed to earn $2 million by investing in the loan proceeds. How much is the total capitalized interest during the loan term?

选项：

A.

$10 million

B.

$12 million

C.

$48 million

解释：

A is correct. Based on IFRS, borrowing costs should  be capitalized until the tangible asset is ready for use.The interest that accrues during the construction period must be capitalized as a part of the asset's cost. Total capitalized interest=($100 million x 12% x1 year)-2 million= $10 million

The payment method considers annual payment of interest only, principal amortization is due at the end of the loan term。这句话的但由于还款方式能否展开详细解释下？利息每年付一次，4年到期一次性付本金？

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1 个答案

Kiko_品职助教 · 2022年06月27日

嗨，爱思考的PZer你好：


是的，你理解的是对的。这句话意思是这里的支付方式只考虑利息的年度支付，本金摊销在贷款期限结束时支付。

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