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Pavel Korchagin · 2023年06月23日

想问下第一笔pmt什么时候支付？

  1. CFA I
  2. FRA

NO.PZ2018062018000068

问题如下：

PZ company issues three years $1 million with 10% coupon bond pay annually, and market interest rate is 8%, which of the following statement is least likely correct:

选项：

A.

interest expense is $84,123 in first year.

B.

interest payment is $100,000 in first year.

C.

carrying amount is 1,051,542 at the end of the first year.

解释：

C is correct, N=3, I/Y=8, FV=$1,000,000, PMT=$100,000, PV=$1,051,542.

Interest expense=$1,051,542*8%=$84,123, interest payment=PMT=$100,000

Carrying amount=1,051,542+84,123-100,000=1,035,665(BASE).

是在end of the first year付pmt，还是在begging of the second year付?

比如1月1日发的annual bond，支付的pmt的日期是12月31日吗

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1 个答案

lynn_品职助教 · 2023年06月24日

嗨，爱思考的PZer你好：


 issues three years $1 million with 10% coupon bond pay annually, 


没有其它信息的情况下是年底支付的，比如原文题干中这种说法


是在end of the first year付pmt，还是在begging of the second year付?

比如1月1日发的annual bond，支付的pmt的日期是12月31日吗


是的 end of first year，因此才能使用年金计算。

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