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How the net present value and interest amounts are calculated? (IFRS16)

Dear Colleagues,

In the 2555105_Interest Point in Time_V02.pdf attachment of note 2555105 - Explanation of calculations IFRS 16 / US GAAP ASC 842 we have found the following example:

Example 1.1: payment in advance – exclusive consideration :

In the first example, a payment of 100EUR is made using the following parameters:

  • Frequency: monthly paid condition (30 day base)
  • Due date: payment in advance
  • Interest calc. method: Act/365 (exact days)
  • Interest calculation: exponential and compounded interest calculation
  • Inclusive/Exclusive: Exclusive Consideration
  • If I use the same valuation parameters in our system the present value and interest amounts are different however we are on the highest patch level.

    The questions are:

    • What can be the reason for the different calculation?
    • How the net present value and interest amounts are calculated?

    Thanks in advance for your help.

    Best regards

    Gabor

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