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Tax tasks
Uploaded: 14.10.2023
Content: 40814131129460.docx 18,76 kB
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Product description
On November 11, 2012, the employee repaid the loan in the amount of 68 thousand rubles. and paid interest under the loan agreement at the rate of 3.5 percent per annum for the duration of the loan.
Define:
1) The amount of material benefit received from savings on interest for the use of borrowed funds;
2) The amount of income tax payable on this material benefit.
Problem 2
Determine the participation of the cedor and assignee in covering the risk with disproportionate reinsurance.
Data for calculation. The assignor´s participation in priority amounts to 800 thousand rubles. The limit of reinsurance coverage, i.e. the upper limit of liability is 1000 thousand rubles. The risk has an insured amount of 1300 thousand rubles.
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