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Mowair Co : ROCE

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › Mowair Co : ROCE

  • This topic has 2 replies, 2 voices, and was last updated 3 years ago by nanisaid98.
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    Posts
  • March 5, 2022 at 1:40 pm #649904
    nanisaid98
    Participant
    • Topics: 13
    • Replies: 17
    • ☆

    Please help me with this question. Why we need to include current liabilites for loan notes in capital employed? Capital employed should be equity plus non current liabilities right?

    March 8, 2022 at 8:38 am #650171
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7163
    • ☆☆☆☆☆

    Hi,

    The capital employed is equity plus net debt, with the debt being interest bearing debt. It doesn’t matter whether the debt it current/non-current, the key is that interest is charged upon it. In this instance the loan notes bear interest and so are part of the company debt and included within the calculation.

    Thanks

    March 8, 2022 at 9:05 am #650186
    nanisaid98
    Participant
    • Topics: 13
    • Replies: 17
    • ☆

    Thank you. I understand now

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