semiannually

jeg's.n8
n i n t
3,600ooo

premiumbond Mater
statedinterestrate MarketInterestrate

1 FU 3.00.000 PMT 13000,0007110 767 150.000

T.IE xt 4t
presentvalue ofthebonds 10.730713,000,0007 2192.100
atlanta
presentvalue oftheannuity1150100716.73277 1009905

of
Sellingpile bonds 2192100 100995 3,202005 facevalue 3,000 007

Thisbond is issued at premium asthestated Interestrateofthisbendis

greaterthanthe effectiveinterestrate orastheselling price isgreaterthan

thefarevalueofthebonds

2
DR Cush 3,202,005

a Bendpayable premium
202,005
CR Bonds
payable 3,000.000

torecordtheissuantofbondon an1 623

3
Fors periods Nominal Ending Net
effective premium
Interests Interest15 1 Amortized
Ended liability

1 1 2123 3202005

630 2023 3202005714 1501000 21920 3180,085

agog
12131 2023 12723 150,000 22,797 3,157,288

Journal
entry

613012023

DR Interest expense 128,080

DR Bondpayable
premium 21,920
CR Cash 150 ooo

12131 223
DR Interest expense 127203
DR Bondpayable premium 22,797
CR Cash 1501000
 Dani.ms mijIgJan1 229

O
o
p
o

1 theissuante ofbonds onJan1,2023

Record

DuofbondswithConversionfeature
PVofprincipals 2805,520 n 12 114 3 70 4000 000

Apuof annuity 14,00 0 71401071995401714 12 1173 Apu 1601000

total selling price 2859 491,59211404398.160

Notthe bondswithoutconversion feature

PVofprincipals
140001000 PV n 12 1 4 506 22271200

Apu ofannuity Ibe APU in 12.114 5 1

o
14118128

3645320
Differente 0 7521832 distant
amount
3541672
i Journal
entry
Jan1,2023
pr cash b
OR Bondpayable Gooo ooo

DR Bondpayable discount 354.672

OR othercomponentofequity
bendConvention
752,832
feature
2 To record bondsinto ordinary shares
bonds
poof on June30.2024
644,6 0
Prof principals ooo 710.644671PU 5 U12 3 97
PVofannuity 14 0717.1078 APV 5 4 97 284.312
928,912
10001000 928,912 71,088 discount
00
othercomponentof bondconventionfeature1752.8321100
equity
4000 00 7 1881208
Journal
entry
DR Bond payable 10001000

DR othercomponentsofequity188,208
bondronventionfeatures

CR Bond payable discount

flog
02 Sharecapitable ordinary 1,117,120
shaves
3 Record redemption of1,200 facevalueofbonds on Dec31.2025

Extinguishmentwithcash

on Des 31,2025 updatethe CA

PVotprinciples Apuofannuity 1.200.00711N.n 6,416.7462

148000 MAPUA 5017150757
4139 074
112001000
discount
at 60926

Cash all
price Hoo oo x 1027 1.224,000
Fate value 1,209000

Unamortizeddiscount 60926

CA 11390740
Lossinbond redemption 84926
Journalentry
Dec31.2025

DRBond payable tooooo

PR Loss inbondredemption 84926
OR Bond payable dislount 60926

1224,000
OR Cash
 Y Ya 43 44 45 46
V18 2019 2090 20121 20122 20123 2024 w

Original terms originalloans Restructured loan

principal amount 8,000.000 7100.000

Annual Interest rate
6 5
Interest in arrears 480000 waived
Remainingyearsto
gyrs yrs
maturity

Markethterestratego
SustainabilityTest

Carrying value angina

gooooo bookvalueof originalloan 848o
4801000 interest due carrying valueofthe
loan

a poofthe revisedcashflow sin

newolebt
proffoooooo due in 5years 70 0 007107473 5,231,100

of interest 7000 00315 11474.340

 I Y
Total 6705440
Differenien 121 1774.560
1774560
209 10
84801000

New Record the newdebt usingthe fairvalue ofthe modifieddebt

and derecognizetheolddebt

Carrying Valueottheonginaldest
gooooo bookvalueof originalloan 848o
4801000 interest due carrying valueofthe
loan

4 Fair valueofthe modifieddebt based on puottherevised cashflows

on newdebt
presentvalue of71000,000 principalsdue 17001000710.68067 4764,200
in 5years at 5
present value ofannuity A 5,5 5 1 70001000715 113.9927 1,397,445

total 6,161645

Different 11 121 2,318,355 Gain

DR notepayable old 80001000

PR Interest payable 4801000

OR Gain on extinguishment 2,318,355

ofdebt
6.161645
OR atepayable New
 O

44 1111 1 5IE
tPVottheBpo 25ooox1PV79 n 4710.76297 190730
55,316

Journal
entry Jan 1,2021
DR Right of useasset 55,316
OR lease liability 551316

PR Lease liability 10,000

OR Cash 10.000
 Dec 31.44
2 Journalentry to recordthe lease on
Dec 31,204
DR Interestexpense 55316 10.000117 7 3172
OR cash 3172

DR Depreciationexpense 55316 5 11,063

OR Right of use asset 11 63

 O

4001000
1
202 I 13 24 Is I 17
Jan I

lettheamount ofthe annual payment bex

poofthe first installment x

HARV 1 71APV 4 a 51 4.4518 x

50000 0.7903 39,518
PU of the GRU 50007 PV 41,4 6
8001000
Fainthpayment1880 o 39.518
139,492 cans
5 4518

2 Journalentry to recordthe leaseforAIB for yr2021

Jan 1,221
 D Ign I s as so
OR Lease liability 800.000

DR Leaseliability 139.492
OR Cash 139.492

Dec 31,2021

PR Interestexpense 182 139.4941401

OR Interest 26420
payable
PR Depreciation expense 1331333

OR Right of use Asset 133,333

3 Journal entry to record the lease for Silver lessor intr was

Jan I 2021

DR lease Receivable Sooooo

OR Asset forlease 800.000

DR Cash 1391492

OR lease releivable 139,492

Dec 31,2021
PR lease releivable 26.420

OR Interest revenue 26,420

 000

o
000
O