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sept/ dec 2019 Okan co

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AFM Exams › sept/ dec 2019 Okan co

  • This topic has 1 reply, 2 voices, and was last updated 1 year ago by John Moffat.
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  • June 2, 2021 at 2:43 pm #622782
    yuk123
    Member
    • Topics: 1
    • Replies: 1
    • ☆

    I am not able to understand why in the module answer they have not considered the tax relief lost for the APV adjustment ?? there is a tax lost by borrowing at 2.1% rather than 5% why the examiner has not considered this in the sample answer?

    June 2, 2021 at 4:24 pm #622809
    John Moffat
    Keymaster
    • Topics: 56
    • Replies: 51576
    • ☆☆☆☆☆

    He has brought it into the answer.

    The subsidy benefit is 5 – 2.1 = 2.9% and he has then multiplied this by the loan amount and by 80%. The 80% is to account for the fact that they are not saving tax of 20% on the subsidy.

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