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Alfred · 2024年05月20日

求2017年的interest income，为什么要用2016年年初的BV

  1. CFA II
  2. FRA

NO.PZ2023040501000006

问题如下：

Dagmar AG is a European-based manufacturing firm that prepares its financial statements according to International Financial Reporting Standards (IFRS). Two members of Dagmar’s treasury group, Henrik Ferdinand and Adele Christoph, are reviewing Dagmar’s portfolio of investments.


The contribution from the investment in Alme to Dagmar’s net earnings (in thousands) for 2017 is closest to:

选项：

A.

€222.

B.

€234.

C.

€200.

解释：

The investment in Alme was classified as held to maturity. Therefore, Dagmar would use amortized cost as the method to account for the investment, and the effect on net earnings would be the interest revenue earned for the year at the effective market rate at the time of purchase by Dagmar (6%).

The interest revenue (in thousands) for 2013 can be calculated:

Market rate at issue × Book value at the beginning of the year (see supporting calculations for the book value): 6.0% × €3,705.6 = €222.3


如题

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王园圆_品职助教 · 2024年05月20日

同学你好，因为债券的利息收入，是用债券年初的carrying value 乘以interest rate来确定的

也就是2017年的interest income计算，需要知道2017年年初的carrying value——但是题目没有给2017年的这个数据，所以只能用BASE法则：期初carrying value +coupon payment - interst income = 期末carrying value来求

既然这个债券是2016年1月1日买的，那自然先要求2016年的入账价值作为BASE法则的期初carrying value 的值，才能一步一步求得2016年年底也就是2017年年初的债券carrying value呢

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