Case 14 voorjaar 2008 - Case 14 Geef duidelijk uw...

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1 Case 14 Geef duidelijk uw antwoorden met een verklarende berekeningen en/of adequate toelichting. In deze opgave blijft de omzetbelasting buiten beschouwing. Van Ooststellingwerven nv in Vlaardingen waren de volgende vennootschappelijke balansen gegeven per 31 december 2005 en per 31 december 2006. Balansen van Ooststellingwerven nv (× € 1.000) 31 december 31 december 2005 2006 2005 2006 Materiële vaste activa Eigen vermogen Gebouwen 1.000 1.260 Aandelenkapitaal 1.600 1.800 Machines 3.400 4.500 Agio 400 550 Algemene reserve 500 695 Financiële vaste activa Herwaarderingsreserves: Deelnemingen 500 500 gebouwen 100 300 machines 180 420 Vlottende activa Winst boekjaar 310 400 Voorraad product 570 630 Voorraad grondstof 210 170 Voorzieningen Debiteuren 590 520 Pensioenvoorziening 450 390 Liquide middelen 230 55 Onderhoudsvoorziening 50 45 Voorziening debiteuren 30 40 Vreemd vermogen (lang) 5% hypothecaire lening 800 700 7% Obligatielening 1.250 1.000 6,5% Converteerbare obligatielening 400 6% Onderhandse lening 500 Vreemd vermogen (kort) Bank 320 Crediteuren 180 140 Te bet. venn. belasting 250 335 6.500 7.635 6.500 7.635 Toelichting bij deze balansen 1. De mutatie in de post “Algemene reserve” is onder meer veroorzaakt door:
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