ABC's property originally cost £300,000. After 10 years use it was revalued by £200,000. This building is depreciated at 2% per annum. Calculate annual depreciation charges following the revaluation. A) 18,000 B) 16,000 C) 15,000 D) 11,000 DEF raised £21,000 in a 2:5 Rights Issue. Pre-rights share capital comprised 60,000 £1nv shares, and the post-rights share price was £1.25. Calculate the pre-rights share price. A) 1.30 B) 1.36 C) 1.40 D) 1.42 GHI leased plant over five years. Annual payments were £23,000 in arrears with interest rates at 5%. Licensing fees to operate this plant cost GHI £15,000. Calculate the Right-of- Use value of this asset in GHI's accounts. A) 109,578 B) 114,578 ABUD 129,578 134,578 Following a 1:6 bonus issue at JKL, the share premium account reduced by one half to £40,000. If net assets were £395,000, calculate JKL's revenue reserves. A) 40,000 60,000 75,000 95,000 BCD was acquired by EFG when net assets of the former were £240,000. In line with group policy, the property was revalued by £120,000 at the time of acquisition. EFG paid £340,000 buying 80% of BCD. Calculate the non-controlling (minority) interests. A) 시티이미 D) 96,000 72,000 48,000 24,000