• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

March 2026 ACCA Exams

Comments & Instant poll

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for June 2026 exams.
Get your discount code >>

Consolidation (statement of financial position) loan notes

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › Consolidation (statement of financial position) loan notes

  • This topic has 3 replies, 3 voices, and was last updated 3 years ago by P2-D2.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • May 20, 2019 at 8:09 pm #516641
    saarah98
    Member
    • Topics: 1
    • Replies: 0
    • ☆

    we have 8% loan notes of subsidiary say 500
    it includes parents 60% investment (in loan notes).
    we eliminate the 60% investment of parent.
    do we have to make the adjustment for interest on 8% loan notes?
    if yes what adjustments we have to make?

    May 21, 2019 at 8:28 pm #516761
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7228
    • ☆☆☆☆☆

    Hi,

    Yes we eliminate the intra-group balances on the SFP and the intra-group interest in the SPL. We would remove the finance cost and the investment income to do so.

    Thanks

    December 11, 2022 at 2:07 pm #674278
    syntaxerror
    Participant
    • Topics: 6
    • Replies: 6
    • ☆

    Hi
    what does it really mean to “invest in someones loan stock” ? does it like split the liability of the loan taker by the percentage that we invested in it & why would anyone do that?
    thanks

    December 30, 2022 at 8:57 am #675205
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7228
    • ☆☆☆☆☆

    Hi,

    The issue will sell the loan stock (DR Bank CR Loan Stock)

    The investor/purchaser/provider of finance will buy or invest in the loan stock (DR Investment CR Bank).

    Thanks.

  • Author
    Posts
Viewing 4 posts - 1 through 4 (of 4 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Kaplan ACCA Free Trial

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE Exams – Instant Poll

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • Breadtoast67 on Strategy formulation (Part 2) – ACCA (AFM) lectures
  • adatya on Auditors’ Rights, Appointment, Removal, Resignation and Regulation – ACCA Audit and Assurance (AA)
  • John Moffat on Inventory Control (part 1) The EOQ Formula – ACCA Management Accounting (MA)
  • RuthlynE on FM Chapter 11 Questions – Sources of finance – equity
  • AllisonHoang on Inventory Control (part 1) The EOQ Formula – ACCA Management Accounting (MA)

Copyright © 2026 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in