Cèdre SA has two non-derivative financial liabilities at 31 December: trade payables of 300,000, payable in three months, and a loan of 800,000, repayable in two years, with contractual interest of 56,000 paid at the end of each year. Total carrying amount of the two liabilities: 1,100,000. Prepare the maturity analysis in undiscounted contractual cash flows: total of the "less than one year" bucket, total of the "one to two years" bucket, then the difference between the total of the flows and the carrying amount.
- Trade payables (payable in three months)
- 300,000
- Loan principal (repayable in two years)
- 800,000
- Annual contractual interest on the loan
- 56,000
- Total carrying amount of the two liabilities
- 1,100,000