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STOCKS

1. Mr Tuazon purchase 2,500 shares of stock in a corporation that has issued 50,000 shares
What percentage of the business does he own?

𝟐,𝟓𝟎𝟎
Solution : × 𝟏𝟎𝟎
𝟓𝟎,𝟎𝟎𝟎
2. Alpha corporation declared a dividend of 50,000 on its common stocks there were 30,000
shares of common stock outstanding what would be the amount of dividend share.
𝟓𝟎𝟎,𝟎𝟎𝟎
Solution : = 16.67 dividend per share
𝟑𝟎,𝟎𝟎𝟎

3. Beta corporation declared a 6 % dividend in stock with par value 500. Mr Reyes owns 200
shares what would be the amount of his dividend?

Solution : 500 x 20 =10,000 x 0.06 = 600


Or 0.06 x 500 = 30 x 20 = 600

BONDS
1. A bond is purchase for 1,000 pesos and pays yearly interest. What is current yield.

𝐈𝐍𝐓𝐄𝐑𝐄𝐒𝐓 𝟕𝟎
𝐗 𝟏𝟎𝟎% 𝑿 𝟏𝟎𝟎 = 𝟕%
𝐏𝐑𝐈𝐂𝐄 𝐁𝐎𝐍𝐃 𝟏,𝟎𝟎𝟎
2. If the bond is resold 1,100. What would be the current yield?
𝟕𝟎
x 100 = 64%
𝟏,𝟏𝟎𝟎
3. If the bond is again sold 900. What would be the current yield?
𝟕𝟎
= 𝟕. 𝟖 %
𝟗𝟎𝟎
EXAMPLE EXERCISE

1. Joya Corp issued 10,000 shares of the common stocks. Find the percentage of ownership of the
following person.

Shareholders No. of Answer 1 Answer 2


shares
1. Abigail Joy 20 (20/10,000 x (20x5) =100
100) 0.2 %
2. June 150 1.5% (150x5 )= 750
3. Dana 200 2% (200x5) = 1500
4. Albert 10 0.1 % (10x5) =50
5. Sofia 500 5% (500x5)= 2,500
2. If joya corporation declares a dividend of 5 pesos per share. How much should each of
the above stockholder receive?

Per Value Dividend Share Solution & Answer


Rate Held
6. 80 5% 40 80x 40= 3200 x 0.05= 160
7. 60 6% 30 60x30=1800 x 0.0 6= 108
8. 25 7% 80 25x80= x 0.07 = 140
9. 40 8% 100 40X100= 4,000X0.08 = 320
10. 30 9% 70 30X70=2,100 X0.09 = 189
EQUAL AMORTIZATION

- The loan is repaid in equal installment under this type of payment. The amount
applied to principal is smallest in the 1st year, then the same payments to principal
gradually increase through the payment years ,the largest of which is made on the
last years. The decreasing payments on interest, however equalizes the uneven
payment on its principal.

GIVEN : payable at 10 yrs


Rate = 8%

Formula : Interest Date = Outstanding Principal x Rate


𝑨𝒊
TP = RP = TP- ID
(𝟏−(𝟏+𝑹)−𝒏
Next OP= OP-RD
Example= 100,000-6,903= 93,097
𝟏𝟎𝟎,𝟎𝟎𝟎 (𝟎.𝟎𝟖)
= (𝟏−(𝟏.𝟎𝟖)−𝟏𝟎
= 14,903

Year 0P ID RD TP
1 100,000 8,000 6,903 14,903
2 93,097 7,448 7,455 14,903
3 89,642 6,851 8,002 14,903
4 77,570 6,707 8,696 14,903
5 68,894 5,512 9,311 14,903
6 57,503 4,760 10,143 14,903
7 49,360 3,949 10,954 14,903
8 38,406 3,672 11,833 14,903
9 26,575 2,126 12,777 14,903
10 13,789 1,104 13,799 14,903
Equal Principal Payments
- The loan is repaid in equal amounts of principal. The installment are unequal,
however,bec. The interest payment is largest in the 1st year and becomes smaller
as the principal is gradually paid.
-

Given: Assume a 100,000 payable at


Formula : 10 years , 8% rate
ID= OP X INTEREST
REPAYMENT= EQUAL
TP= ID + RP
𝒑𝒓𝒊𝒏𝒄𝒊𝒑𝒂𝒍
𝒑𝒂𝒚𝒎𝒆𝒏𝒕 𝒐𝒇 𝒑𝒓𝒊𝒏𝒄𝒊𝒑𝒂𝒍 =
𝒚𝒆𝒂𝒓𝒔

Year OP ID RP TP
1 100,000 8,000 10,000 18,000
2 90,000 7,200 10,000 17,200
3 80,000 6,400 10,000 16,400
4 70,000 5,600 10,000 15,600
5 60,000 4,800 10,000 14,800
6 50,000 4,000 10,000 14,000
7 40,000 3,200 10,000 13,200
8 30,000 2,400 10,000 12,400
9 20,000 1,600 10,000 11,600
10 10,000 800 10,000 10,800
3. BALLON PAYMENT

- The loan is repaid in equal installments for numbers of years, then a large and
final payment is made at maturity date.

Given: 100,000 payable at 10 yrs


Formula: 14,000 for 9 yrs ,
Interest Date = Outstanding Principal x Rate
RP= TP-ID
Next OP= OP-RD
Example= 100,000-6,000= 94000
=94,000-6480= 87520

Year OP ID RP TP
1 100,000 8000 6000 14,OOO
2 94,000 7520 6480 14,OOO
3 87,520 7002 6998 14,OOO
4 80,522 6442 7558 14,OOO
10 72,964 5837 8163 14,OOO
6 64,801 5184 8816 14,OOO
7 55,985 4479 9521 14,OOO
8 46,464 3717 10283 14,OOO
9 36,181 2894 11106 140000
10 25,075 2006 25,075 27,081
Deferred Payment of principal with Grace period

-The payment of principal under this program is deferred although payments om interest
are made . This repayment program suit loans to finance projects with long gestation
periods like new orchard projects and livestock projects
Formula : Interest Date = Outstanding Principal x Rate
𝑨𝒊 RP = TP- ID
TP = (𝟏−(𝟏+𝑹)−𝒏
Next OP= OP-RD

𝟏𝟎𝟎,𝟎𝟎𝟎 (𝟎.𝟎𝟖)
Given : 100,000 payable at 10 yrs
= 14,000 for 9 yrs , 3yrs grace period
(𝟏−(𝟏.𝟎𝟖)−𝟕

= 19,207 N= 10-3=7

Year OP ID RP TP
1 100,000 8000 8000
2 100,000 8000 8000
3 100,000 8000 8000
4 100,000 8000 11,207 19,207
5 88,793 7103 12,104 19207
6 76,689 6135 13072 19207
7 63,618 5089 14118 19207
8 49,500 3960 15247 19207
9 34,253 2740 16467 19207
10 17,786 1423 17784 19207