Consolidated Loan Account

Treasurer Consulting | Ministry of Finance

They also provide a copy of the accounts for public revenue and expenditure, the account for the assembly of the contributory pension fund and the account for the contributory pension fund of the members. Divisions are forecasting their demand for UK grants on a per month basis, as determined by HM Treasury through the Northern Ireland Office. This means the disbursement of loan and repayment of repayments to the consolidated fund.

In this section you will find information on bank business taken from section 5 of the Public Money Management Manual in Northern Ireland. In this section you will find the public revenue and expenditure account of Northern Ireland. They will be audited and, where appropriate, determined before the NI Assembly. In this section you will find the members' pension fund meeting account and the members' pension fund account.

Promissory note loans in consolidated financial statements

Do I have the right to complete the following procedure for issuing promissory note when creating consolidated financial statements? When promissory note loans are part of the quid pro quo, we must first include them in the quid quo to determine the value of the company. Next, we test whether it has been captured by Po or not. If it has been captured, we subtract this amount from the fixed asset investment before the consolidation. if it has not been captured, we sum up this loan amount during the consolidation. am I right?

You get tangled up between promissory note issuance and an equity placement! When the purchaser gives out promissory note as part of the quid pro quo, he gives it to the persons who previously held the interest in the relevant entity. There is NO termination policy, regardless of whether these borrower's note have been entered or not.

If, immediately after the purchase, the mother company borrows to its new affiliate by purchasing the promissory note issues by the affiliate, this is the date of termination! Termination of the value of the promissory note instruments owned by the entity's ultimate parent compared to the same value of the promissory note instruments that are classified as non-current liabilities in the affiliate.

Ok? i get your point. but this isn't about the termination with a loan from a affiliate that i'm talking about. i'm actually talking about the example in peakemaker 2009, where on one side of the issue the long-term asset capital expenditure is 345 million, but in the resolution we subtracted the 268 million amount (58 million were promissory notes as part of the compensation for the purchase). what would our policy be if the parents hadn't captured that 58 million?

The 268 million are the quid pro quo for the sale. 210 million in the form of a slip in hand plus 58 million in the form of a promissory note. They are included in the 345 million euros invested in fixed capital (in the parents' own balance sheet).