How is ROI calculated in the Account Report?
2. When is Income Tax due for payment? Income Tax is paid from the cash in hand at the beginning of each period. 3. When do loan transactions take place? When is loan interest charged? All loan transactions, either procurement or repayment, are deemed to take place at the beginning of each period. Loan interest is calculated and deducted from the cash balance at the end of each period. 4. When is emergency loan incurred?
Emergency loan is incurred when cash balance is not enough to cover all the necessary locations, or example, transportation. Emergency loan is also incurred when loan applied exceeds the limits set out in the Administration Notice. 5. When is sale of plant or investment in plants take place? When plants are sold the transaction takes place at the beginning of the current period. This means that: The cash proceeds are available for allocations for the current decision period; Plant capacity for production in the current period is reduced; Plant depreciation for the
