Escolar Documentos
Profissional Documentos
Cultura Documentos
INCOME STATEMENT:
OTHER REVENUES AND EXPENSES:
Interest Revenue
DISCLOSURES:
Segregation of types of receivables, if material
Allowance for Uncollectible Accounts
Amount of receivables pledged or used as collateral
Terms of assignment and factoring arrangements
ANALYSIS:
ST Notes Receivable Included in:
Current Ratio
Quick Ratio
NOTES PAYABLE - FINANCIAL HIGHLIGHTS
FINANCIAL STATEMENT PRESENTATION:
BALANCE SHEET:
LIABILITIES:
CURRENT LIABILITIES:
Interest Payable
Short Term Notes Payable
Short Term Portion of LT Notes Payable
or
LONG TERM LIABILITIES:
Long Term Notes Payable
Mortgage Payable
INCOME STATEMENT:
OTHER REVENUES AND EXPENSES:
Interest Expense
STMT OF CASH FLOWS:
OPERATIONS:
Interest payments
FINANCING:
Principal debt originations and repayments
B/S VALUATION: Present Value
DISCLOSURES:
Types of classes of debt instruments, including:
Letters of credit
Commercial paper
Debentures - no collateral
Revolving credit arrangements
For each major class of debt, include:
Dates of Maturity or Expiration
Interest Rates
Current Principal Balances
Description of significant financing agreements, including:
Unique or specific terms
Required covenants or financial ratio maintenance
Indenture Provisions, including required sinking funds or restricted reserves
Collateral and value of collateral
Fair Market Value of bond instruments
Lines of Credit and available unused portions
Annual principal maturities for each of next 5 years and thereafter
Guarantee of indebtedness of others
ANALYSIS:
Debt to Equity Ratio
Debt Ratio
COMPUTATIONS:
AMORTIZATION TABLE:
Pmt # Beg O/S Bal Total Pmt Interest Principal End O/S Bal
Origin
3/x1 0 0 0 0 100,000
1
9/x1 100,000 28,201 5,000 23,201 76,799
2 1,920
3/x2 76,799 28,201 3,840 24,361 52,438
3
9/x2 52,438 28,201 2,622 25,579 26,859
4 671
3/x3 26,859 28,201 1,343 26,858 0
Totals
112,804 12,804 100,000
NOTES RECEIVABLE and NOTES PAYABLE - F/S PRESENTATION
YEAR 1 YEAR 2 YEAR 3
INTEREST BEARING NOTE PAYABLE:
B/S
CL
Int Pay 1,920 671
Curr Portion LTD 49,940 26,859
LTD 26,859
I/S
Other Rev & Exp
Int Exp 6,920 5,213 672
CF
Ops
Int Paid (5,000) (6,462) (1,343)
Financing
Loan Origin 100,000
Principal Pmts (23,201) (49,940) (26,858)
LTD 26,859
All remaining portions of the financial statements are identical to the interest bearing N/P above.