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Sale and lease back

Financial Reporting

answered on 28-Sep-26 10:15

Here why we dont take the present value for the 3lakh financing amount as we are paying the same over the period of 20 years. [Video Time Stamp: 12:24]

latest answer

We sold at 30 where the fair value today is 27. The 3 is today's value not future value. Its like a loan of 3 lakhs taken today. Total amount paid by buyer = 30 lakhs Out of this 27 lakhs is for asset and balance 3 lakhs is loan

Niranjan Bhat

Niranjan Bhat

CA Final

★ 10K+

1

27

Transaction deemed to be inter state supply

Indirect Taxation

answered on 24-Sep-26 13:06

In the second point of this video, it has been stated, "Supply of good/services to SEZ unit or SEZ developer." Supply of goods can be from one place to another in the same state, but how can supply of services be from a place outside the SEZ to a place in the SEZ, which is not possible? Should we include services in this definition? [Video Time Stamp: 09:48]

latest answer

It is possible. May be supplier is REGISTERED outside SEZ

Gurukanta Singh

Gurukanta Singh

CA Inter

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1

35

Notes

Financial Reporting

answered on 28-Sep-26 10:06

I didn't find these points in Notes.can you please share these disclosure pdf [Video Time Stamp: 12:42]

latest answer

I have shared it above. You can save it as pdf.

Satha Sivam

Satha Sivam

CA Final

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3

66

Clarification Regarding Question No. 26

AFM

answered on 23-Sep-26 12:38

Hi Sir, In Question No. 26, it doesn’t seem to specifically ask us to calculate the portfolio return. Why did we calculate the portfolio return in this question, Sir?

latest answer

Not required you can ignore. i was trying to compare that return with market return because in some of the later questions, portfolio return is taken as market return

Pavan Naidu ca

Pavan Naidu ca

CA Final

★ 320

1

35

Change in composition of Risk Free Securities

AFM

answered on 23-Sep-26 12:44

Sir, As per Illustration 12 (Same model), we have disposed 30% of each stocks irrespective of their weights but here we say that 26.09% of the portfolio should be taken out of X and Y in their respective weights. Kindly clarify [Video Time Stamp: 06:54]

latest answer

Both questions are diff In Q 12 weight of equity is reduced by removing some portion from equity 30% is computed on equity portfolio In Q 24 wight of equity is shifted to Rf asset and here 26.09% is computed on total portfolio

Gokul

Gokul

CA Final

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1

31

Reduction in scope

Financial Reporting

answered on 28-Sep-26 10:06

insted of doing like this can i calculate lease for 2500sqft for balance 5 years and reduce the remeasured amount from the carriying amount of lease of 6th year ? [Video Time Stamp: 01:50]

latest answer

That does not give the correct proportionate amount for ROU Asset.

Niranjan Bhat

Niranjan Bhat

CA Final

★ 10K+

3

45

Cost of Carry

AFM

answered on 23-Sep-26 12:36

Sir, The formula to arrive at the Futures price = Spot price + Cost of Carry - Dividends (Future Value) But to arrive at the Cost of Carry ideally it should have been Futures Price - Spot Price - Dividends in Future value But why have we taken the present value of dividends here? [Video Time Stamp: 14:00]

latest answer

When you arrive at cost of carry from market price of futures and current spot you can do that. If you wish to find out theoretical price of futures then you add cost of carry to spot adjust for div and arrive at futures price. Dividends if received on last day their PV and FV does not matter.

Gokul

Gokul

CA Final

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2

37

Fsa

CFA

answered on 23-Sep-26 18:28

Do we have to deduct service cost and net interest cost generally from the free cash flow dividend valuation, sir

latest answer

We deduct service cost as it is operational cost in nature. We don't deduct net pension interest cost (as it is already considered in the net pension obligation we take into debt and deduct it from enterprise value to arrive at equity value). If we arrive at FCF using EBIT/EBITDA as starting point then given service cost is already included in the EBIT/EBITDA. No need to deduct separately.

Kaarthick Abishek

CFA L1

★ 0

1

39

Pm Active return readings

CFA

answered on 22-Sep-26 18:47

In pm how to differentiate between assest allocation and security selection

latest answer

Asset allocation is abt asset class : Equity / Debt/ LG cap / EM etc Security selection is individual company share / debt instrument

Dhakshana Dhakshana

Dhakshana Dhakshana

CFA L2

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32

Quants

CFA

answered on 22-Sep-26 14:20

Is this table regarding plots crt sir?

latest answer

Yes

Kaarthick Abishek

CFA L1

★ 0

1

35