请问哪里看出来这是平价发行的债券

NO.PZ2018111303000015

问题如下：

Fabian, CFA, work on the Equity investment company, Fabian is preparing a research report on PZ company, listed in HK and complies with IFRS 9. She collected information of three fixed income investments from PZ’s year end 2019 financial report (assume cost=par value):

If Angle PD had been classified as FVOCI, the reported interest income would be:

选项：

higher

the same

lower

解释：

B is correct.

考点：Financial asset 的会计计量

解析：

平价发行债券没有摊销问题，interest income就等于收到的coupon payment，不管分类为amortized资产还是FVOCI，interest income都是一样的。

请问哪里看出来这是平价发行的债券，然后可以解析一下，PD变为FVOCI以后，B/S和I/S的变化吗，我知道interest是不变的

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袁园_品职助教 · 2022年02月02日

嗨，爱思考的PZer你好：

题干中给了一个条件： (assume cost=par value)

这个就是平价发行哦，买的成本等于par value。

两者的计量区别主要是unrealized G/L，Amortized cost下是不跟随fair value调整的，这项没有；但是FVOCI是要调整，并且计入OCI中的。

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努力的时光都是限量版，加油！

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请问哪里看出来这是平价发行的债券

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