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wqd57d · 2019年05月04日

问一道题：NO.PZ2017102901000069 [ CFA I ]

  1. CFA I
  2. FRA

问题如下图：

选项：

A.

B.

C.

解释：

amortization of premium是指本金？

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1 个答案
已采纳答案

Olive_品职助教 · 2019年05月04日

同学你好， amortization of premium 等于coupon减去确认在I/S中的interest，coupon是固定不变的，而I/S中的interest expense=amortized cost*discount rate，discount rate不变，溢价发行的债券amortized cost会逐渐向面值靠拢，也就是逐渐下降，这样的话interest expense就会逐年降低，coupon和interest expense的差额就会越来越大，所以选B。加油！

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