Sarquine's borrowings move from 2,400,000 to 2,110,000. During the year: new loan drawn 500,000; bonds converted into shares 300,000; increase in a foreign-currency loan due to exchange rates 45,000 (case data). Compute cash repayments.
- Opening borrowings
- 2,400,000
- Closing borrowings
- 2,110,000
- New loan drawn
- 500,000
- Bonds converted
- 300,000
- Exchange effect
- 45,000