What does the term “coupon” refer to when we talk about bonds?

A broadcasting company requires from the bank CB a long term loan to finance part its expansion into a new country. The total amount of the loan required is 100,400€. The effective rate of our transaction is 3% and there is an initial commission of 200€. What is the initial amount that will be reflected in our Balance Sheet as a financial liability? 

We bought an office in Barcelona for €500,000. We agreed to pay four €150,000 instalments. The table of amortised cost is shown below. If we record accruals in a monthly basis, what should we have posted on 04/30/2024? (dates format: month/day/year)

Company XXX SA agrees on January 1st 2024 with the following long-term loan with a financial institution:

- Nominal amount: 70,000 €

- Nominal interest rate: 5% annual

- Loan opening fees: 1,400 €

- Period: 4 years

- Loan repayment: 4 constant instalments of 19,800€ each at the end of each year

Assuming monthly accounting, one of the entries the company will need to record on January 31, 2024, is:

A company agrees with Bank Cugats to open a credit line with a total available amount of  €30,000  on November 1st 2024. The transaction has some  upfront fees of   € 500. The company makes  the first drawdown of  € 10,000 on December 5th 2024. What entry must be posted on December 5th  2024?:

Company XXX is buying a property and requests a loan from “Real State Bank, S.A”. The corresponding amortised cost table is as follows:

We decide to buy a car and request to lease it from “BMZ Leasing Car Corporation”. The corresponding amortised cost table is as follows:

If we do monthly closings, we pay instalments annually and the purchase option is set at €1,000, what we would post on 30/04/2023 in terms of the financial lease agreement?

Regarding the initial measurement of financial liabilities, consider the following situation:

Our company gets a long term loan from bank ZZZ for 200,000€. The effective interest rate in the transaction is 4% and the bank charges an initial commission of 150€. What is the initial amount to be reflected in our Balance Sheet as a financial liability? 

In relation to the interest rate of a loan. Which of the following is correct?

Our company buys a machine for 500.000 euros. We agree with the supplier 4 deferred payments of 150.000 euros each. The amortised cost table is as follows. If we do monthly accounting, what would be the interest entry in 31/12/2012?