On July 1, 2020, Berry Company issued 5,000 P1,000 bonds with share warrants at its fair value of 115. The bonds carried an 11% interest payable every June 30 for five years. Each bond carried share warrants to purchase ten ordinary shares with a par value of P50 for P65. The effective rate of interest of the bonds ex-warrants is 8%. Sixty percent of the share warrants were exercised during 2021.   1. how much is the carrying amount of the bonds payable as of december 31, 2020? 2. how much is the net cash inflow/(outflow) during 2021? 3. how much is the interest expense during 2021? 4. how much is the share premium arising from the exercise of share warrants?

Essentials Of Investments
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ISBN:9781260013924
Author:Bodie, Zvi, Kane, Alex, MARCUS, Alan J.
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Chapter1: Investments: Background And Issues
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On July 1, 2020, Berry Company issued 5,000 P1,000 bonds with share warrants at its fair value of 115. The bonds carried an 11% interest payable every June 30 for five years. Each bond carried share warrants to purchase ten ordinary shares with a par value of P50 for P65. The effective rate of interest of the bonds ex-warrants is 8%. Sixty percent of the share warrants were exercised during 2021.

 

1. how much is the carrying amount of the bonds payable as of december 31, 2020?

2. how much is the net cash inflow/(outflow) during 2021?

3. how much is the interest expense during 2021?

4. how much is the share premium arising from the exercise of share warrants?

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