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June 2014 (past year paper)

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA APM Exams › June 2014 (past year paper)

  • This topic has 1 reply, 2 voices, and was last updated 7 years ago by Ken Garrett.
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  • April 29, 2018 at 1:41 pm #449312
    wingyee
    Member
    • Topics: 39
    • Replies: 9
    • ☆

    I have some question in 1(iii),evaluate the economic value added.The answer show that there has the lost tax relief on interest and deduct from the operating cost.But why we don’t add back the interest after tax (80%×801000) and where the lost tax relief on interest arise?

    April 29, 2018 at 9:23 pm #449388
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10597
    • ☆☆☆☆☆

    2.1 of tax was paid, but that figure would have been calculated after the deduction of tax relief on interest. If we are calculating NOPAT this is before interest and the appropriate tax amount is before interest too. The tax therefore needs to be increased by the tax rate x interest.

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