Question

В банк на депозит внесено 5000 долл., срок депозита — полгода, простая ссудная ставка равна 5% годовых. Ставка налога на начисленные проценты равна 3%. Определить наращенную сумму с учетом налога на проценты и реальную доходность финансовой операции.

Answer 1

Решение:
t = 3% - ставка налога на проценты
P = 5000 долл. – вложенная сумма
n = 0,5 – продолжительность финансовой операции
Наращенная сумма до выплаты налога на проценты (F):
F = 5000*(1+0,05*0,5) = 5125
Общая сумма налога: N = Pnrt
N = 5000*0,5*0,05*0,03 = 3,75
Наращенная сумма после выплаты налога на проценты (Ft): Ft = F – N Ft = 5125-3,75 = 5121,25

Answer 2

Calculation of Interest and Tax

To calculate the accrued amount with consideration for tax on interest and the actual profitability of the financial operation, we need to follow these steps:

1. Calculate the interest earned on the deposit: - Principal amount: $5000 - Simple interest rate: 5% per annum - Time period: 6 months (0.5 years)

The formula to calculate simple interest is: ``` Interest = Principal * Rate * Time ```

Plugging in the values: ``` Interest = $5000 * 0.05 * 0.5 = $125 ```

Therefore, the interest earned on the deposit is $125.

2. Calculate the tax on the interest earned: - Tax rate on interest: 3%

The formula to calculate the tax on interest is: ``` Tax = Interest * Tax Rate ```

Plugging in the values: ``` Tax = $125 * 0.03 = $3.75 ```

Therefore, the tax on the interest earned is $3.75.

3. Calculate the accrued amount with consideration for tax on interest: - Accrued amount = Principal + Interest - Tax - Accrued amount = $5000 + $125 - $3.75 = $5121.25

Therefore, the accrued amount with consideration for tax on interest is $5121.25.

4. Calculate the real profitability of the financial operation: - Real profitability = (Accrued amount - Principal) / Principal * 100 - Real profitability = ($5121.25 - $5000) / $5000 * 100 = 2.425%

Therefore, the real profitability of the financial operation is approximately 2.425%.

Note: The above calculations assume that the interest is calculated and compounded annually. If the interest is compounded more frequently (e.g., quarterly or monthly), the calculations may differ.