Materiality Computation

If the base amount (larger of total assets or total revenue is:)

Over

But Not over

Planning Materiality is:

Amount + (percent * base)

50.000

0 + 5,50 %

50.000

100.000

1,250 + 3,00 %

100.000

500.000

2,250 + 2,00 %

500.000

1.000.000

7.500 + 1,00 %

1.000.000

5.000.000

9.500 + 0,80 %

5.000.000

10.000.000

19.500 + 0,60 %

10.000.000

50.000.000

40.000 + 0,40 %

50.000.000

100.000.000

115.000 + 0,25 %

$ 100.000.000

un limited

185.000 + 0,18 %

Based amount : larger of total revenue or total assets *

Total revenue
: 10.000.000.000,Total assets
: 30.000.000.000,Base amount
: 30.000.000.000,Planning Materiality calculation
:
Amount from table

(procentage from table * base

amount)

Planning Materiality

185.000,-

0,18% (30.000.000.000-185.000)

53.815.000,-

Tolarable misstatement

Planning materiality from above

53.815.000

Factor 0,75
0,75

Tolarable Misstatement
40.361.000.-

Individually significant items:

Any amount up to tolerable (usually 1/3 or 1/6 of tolerable misstatement)

40.361.000.= 1/3
40.361.000 = 1/6

: 13.454.000,: 6.727.000,-