Prepare the purchasing decision
Synthetic agreed price amendment changes HKD 20 to HKD 22 for call-offs released from 1 November inclusive. Earlier released call-offs retain HKD 20 even if received later. C-P1 released ten units on 31 October; C-P2 released five on 1 November. C-P3 is a three-unit unissued draft, so it has no committed amount yet.
| Call-off | Release evidence | Units / rate | Committed HKD |
|---|---|---|---|
| C-P1 | 31 Oct released; arrives 2 Nov | 10 / 20 | 200 |
| C-P2 | 1 Nov released | 5 / 22 | 110 |
| C-P3 | Draft only | 3 / not fixed until release | No committed amount |
Complete the recorded outcome
- Read the agreed price amendment and effective event.
- Match each released call-off to its release date.
- Retain old and new price versions on their respective documents.
If the actual amendment is effective by receipt rather than release, this fixture cannot be reused unchanged.
What total is committed by C-P1 and C-P2?
Show the worked answer
HKD 310: 10 × 20 + 5 × 22. C-P3 is excluded because it is not released.
Receipt timing and applicable rate are different fields. The example makes no accounting-recognition claim.