Title Case Studies RSB 31.03.2024.pdf ✅

1 FORMULAE 1. FUTURE VALUE FORMULA 2. PRESENT VALUE FORMULA 3. THE AMOUNT OF ₹.1 PER ANNUM (Accumulative sum of Rs. 1 deposited per annum for “n” number of years 4. ANNUAL SINKING FUND (i.e. Ic) 5. YEAR’S PURCHASE (i.e. Y.P.) (Single Rate)
2 6. YEAR’S PURCHASE IN PERPETUITY 7. YEARS PURCHASE OF A REVERSION TO A PERPETUITY. 8. YEAR’S PURCHASE (DUAL RATE) 9. Formula : Annual EMI= (r + Ic) × C r = remunerative rate of interest C= Loan Amount Ic = sinking fund instalment at accumulative rate of interest ‘R’ for a period of n years . 10. BASIC FINANCE WEIGHTED CAPITALIZATION R = Mf (borrowed) + Ey (own) =(A/100 x r1/100) + (B/100x r2/100) V = Net Inxome (X) R 11. 12. Virtual Rent i) Return on the capital; and ii) Sinking fund to replace capital during the term of lease Let A = Capital payment or premium r = remunerative rate of interest on lessee’s capital S = Annual sinking fund A.E. = Annual Equivalent Then A.E. =Return on Capital Payment+ S
3 = Capital payment + Annuity Rs.1 will purchase = Capital Payment(premium) YP for the unexpired term of the lease = A r+S Virtual Rent = Annual Rent to be paid+ Annual equivalent of the capital 13. Net Present Value N.P.V. = G1 (1+r)1 + G2 (1+r)2 + G3 (1+r)3 − − − − Gn (1+r)n − C 14. Internal rate of Return I.R.R.= R1+[( N1 N1+N2 )×(R2-R1)] Where R1 =Lower Trial Rate R2 =Higher Trial Rate N1 =N.P.V at Lower Trial Rate N2 =N.P.V at Higher Trial Rate (Irrespective of sign) I.R.R = Desired internal rate of return. 11. Straight line method Original cost−scrap value life in years = C−S n 12. Linear Method/Constant percentage/Written Down Value Method W.D.V. = C(1-p)n Is S (Salvage)is known Value of property at the end of m year= C× ( S C ) m/n p = 1 − ( S C ) 1/n 13. Sinking Fund Method a) To find out the annual sinking fund at suitable able rate of interest for total life of the building Ic= r (1+r)n−1 Where n= total life of building a) To find out the accumulated amount by depositing the annual amount of sinking fund at suitable rate of interest for the age of building S=(1+r) n−1 r Where n= age of building b) The multiplication of a & b gives the Depreciation percentage to be applied to the prime cost to arrive at amount of Depreciation. 14. FSI/FAR=Total covered area of all floors Total plot area
4 15. UDS Undivided Share of Land = Covered area of particularflat FSI 16. Total value= Land component+ Building Component 17. Land component = Land Rate F.S.I. 18. Percentage of common area= Total Common area Sum of plinth area of flats X100 19. Joint Venture Ratio= Share of Promoters: Share of Landlords 20. Under insurance quotient= Sum Assured at the time of policy Value of the assest on the date of claim 21. Claim Payable = Value Assessed as loss ( Demage) × under Insurance Quotient Value Assessed as loss = ( Demage) × Sum Assured at the time of policy Value of the assest on the date of claim 22. 23.