- Loan

Interest loan | rate loans

 Property prices are likely to fall with rising interest rates. Many translated example sentences with “interest from the loan” – English-German dictionary and search engine for English translations. For variable loans a variable interest rate is used.

Effects of interest and repayment

Effects of interest and repayment

From a liquidity perspective, it is usually appropriate to refinance larger purchases with loans, as the liquidity burden is divided over the repayment period. However, both the business and the tax effects have to be considered. For example, if a physician purchases an X-ray machine and takes out a loan, the interest and repayment period must be agreed with the principal bank.

The two values ​​(interest and repayment) are debited to the account and must be posted to separate accounts in Financial Accounting. The interest is deemed to have been paid for the assigned amount of money. These are recorded in the operating expenses on the billing account “Interest expense for practice loans” and reduce the taxable net income and the tax burden. Please note that interest on the purchase of investments and current account interest should be posted on separate accounts as they are entered in different items in the financial statements and are also treated differently under tax law.

The repayment, on the other hand, is only a split of the purchase price over the repayment period. It is posted to the credit account, to which the distribution of the loan amount is also posted. Although it has no influence on the tax result, it does affect the liquidity situation. If you continue to finance new acquisitions without considering the repayment burden on existing loans, there can be a huge bottleneck that can not be found today.

Therefore, it makes sense to create a loan plan with a repayment plan, which gives a total overview of the repayment charge.

loan interest

loan interest

The city administration has successfully completed the establishment of the preschool kindergarten within a short time. KRAN also helped them build a modern concrete hall with office and shop, a good basis and has now completed the development of the child garden successfully and has commented on the structure of the child garden for the organization and the management of these problems. and has completed the construction of the children’s garden meanwhile.

4.5% of the loan amount per year if the aid has already been granted under national law and not more than 3.5% if no such aid has been granted (the average interest subsidy was 10-12 percentage points). Loan for which aid has already been granted under national law and 3.5% in all other cases (an average interest subsidy of 10 to 12 percentage points) granted until 30 June 2008, in accordance with the Commission’s latest interest rates and Reference and discount rates are payable for 25 countries that will apply from 1 January 2008 (5) and from 1 January 2008.

Even after the transfer of ownership, LOA IN will ensure the economic stability of the Group in order to be able to financially support the above-mentioned restructuring plan. To claim reimbursement if one or more co-natural or legal person (s) or one or more persons directly or indirectly (irrespective of whether the board of the borrower has given his / her consent) benefit directly or indirectly from the borrower Owns or holds or has acquired 50% of the issued share capital or a certain number of shares of the borrower.

50% or more of the persons entitled to vote abstain or several natural persons acting in concert or one or more third parties acting on the instructions of the person (s) concerned hold more than 50 per cent of the outstanding share capital at any time, directly or indirectly (depending on whether the Management or Supervisory Boards have given their consent to the borrower) or hold or acquire a number of the borrower’s shares equal to 50 percent or more of the shares of the Company.

To narrow the tax arbitrage between the two types of business in a domestic situation. This connection is not taxable, depending on the income of the debtor is not deductible and other provisions recognized in the ECSC balance sheet, the reversal of undrawn futures and other income.

About Ron Lieberman

Read All Posts By Ron Lieberman