[Nguyen]

Hi Teacher,
I have difficult in doing Capital employed adjustment in EVA, could you please advice me where I can review these topic, especially goodwill amortise and leasing finance.

Thanks
Loan

[Nguyen]

Thank you, sir

I have another question regarding Transfer Price.

In an Transfer pricing article But still do not understand how we apply this knowledge for my coming exam. Could you please give me an example in number?

Even though my workplace seems to use Dual pricing as end of accounting period they always has adjustment.

VARIATIONS ON VARIABLE COST

1.Variable cost plus lump sum.

2.Dual pricing.

[Nguyen]

Thank you so much.

[Nguyen]

Please help me, as your explanation above, the characteristic of IR swap is

1,CMC would pay 2.2% to the bank
CP would pay L + 0.8% to the bank

CMC use L + 0.4% to exchange for Fixed rate 3.8% and see whether the exchange is gain or loss. Is it right?

2, About counter party they can borrow at 3.8% or L + 0.8%
how to know if choose L + 0.8% is more advantage?

[Nguyen]

Thank you so much for your explaination

[Nguyen]

i think use (Y+04)+0.6 gain

[Author]

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