SD19-Q2- Gearing

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September 3, 2022 at 12:00 pm #665027
phuongmore
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Dear Sir,

I am not clear in the Q2 of SD19, how 2 bellows accounting treatment will affect gearing ?

– Recognition of cash advance as reduction in trade receivables
– Include the deferred tax asset in full based on loss incurred

Thank you.
September 3, 2022 at 1:26 pm #665030
Stephen Widberg
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Cash advance should be a liability. So gearing up.

DT asset should be expensed. Therefore equity down. Therefore gearing up.
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