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sparkle · 2022年04月10日

第n年年末的amortization cost = 第n年初的amortization cost + 第n期的利息 - 第n期支付的coupon，这里的amortization cost 是什么意思？计算公式怎么来的？老师讲过吗？

  1. CFA I
  2. FRA

NO.PZ2018062004000194

问题如下：

A three-years bond face valued is $1000 with 7% coupon rate annual payment, and the current market interest rate is 5%, which of the following statement is most likely correct (assume under IFRS):

选项：

A.

the amortization cost at year one is 950.

B.

the interest expense at year one is $52.72.

C.

$52.72 is reported as CFO or CFF

解释：

Answer is B, the bond price=70/1.05+70/(1.05)2+1070/(1.05)3=1054, so first year interest expense=1054*5%=52.72, and amortization cost=1054-(70-52.72)=1036.72. The coupon ($70) is reported as CFO or CFF outflow under IFRS

如题

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1 个答案

Kiko_品职助教 · 2022年04月12日

嗨，从没放弃的小努力你好：


amortized cost就是摊余成本的意思，债券的期初期末的账面价值都是以摊余成本计量的。这个公式其实是base法则，这个基础班老师讲过详细的例题，同学可以再去巩固一下，在基础班讲义362页。

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