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CalculationAdvancedVariant — group VG.IAS23.000004Published

Question · Extended interruption of active development

A specific loan of 4,800,000 at 6 % a year finances a plant all year. Active development is interrupted for 4 months (extended interruption, case data); for the rest of the year, 12 months in total, capitalisation is open. No funds are temporarily invested. Calculate the interest capitalised and the interest expensed for the year.

Specific loan
4,800,000
Annual interest rate
6 %
Length of the extended interruption
4
Length of the year
12
Your answer

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