What closing balance of the bond in whiteboard is

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Reference no: EM132831141

Afrobank limited is a Microfinance bank that has been operating in Rundu Namibia in the last two decades. The operation of the bank is to accept deposits and lend to small and medium enterprise businesses at a variable rate of 3.05% above prime rate on an annual basis. Business has been good for Afrobank but not until recently that the SMEs have been struggling due to economic downturn in the country leaving the bank with excess cash in their till. The Board of the bank hence decided to commit the excessive fund to to the following investment on the 2nd of January 2020 rather than leaving them to lie idle.

Point 1. Afrobank acquired 20 000 10% bonds at N$46 per bond from Whiteboard ltd. The fair value of the bond on the 2nd January and 31st of December 2020 are N$50 and N$55.50 per bond respectively. Afrobank intend to hold the bonds in order to sell them, no brokerage fees was incurred for the acquisition. The interest on the bond was received on due date, 31 December.

Point 2. A 10 000 ordinary shares was purchased from Jackson ltd at N36.50. The fair value of the shares are N$30 and N$42 respectively on 02/01/2020 and 31/12/2020. The investment in Poker Limited's ordinary shares was made at N$36.50 per share despite a lower fair value of N$30 per share. This is because the fair value of N$30, determined by a consultancy, did not reflect the synergy that this investment was expected to generate. The fair value is determined using a discounted cash flow analysis. The transaction cost on the investment was N$2 per share and Jackson did not declare any dividend as at the year end. Afro intend to sell the shares.

Point 3. An investment in 30 000 ordinary shares in IUM ltd was made at N$85 per share. The share has a fair value of N$87.50 on 02/01/2020 and N$94 on 31/12/2020. A brokerage fee of N$100 750 was paid on the acquisition. IUM declared dividend of N$3 per share on 20/12/2020 and these were received on 30/12/2020. The intention of the board of Afrobank is to hold the investment to collect and to sell.
Afrobank ltd has a financial year end of 31 December every year.

Problem 1: The closing balance of the bond in whiteboard as at 31/12/2020 is

Reference no: EM132831141

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