NO.PZ2019052801000102
问题如下:
In bankruptcy, the holder of a zero-coupon bond obligation of the bankrupt corporation would have a claim equal to:
选项: the face value of the bond.
the issuing price of the bond only.
C.the issuing price plus accrued interest.
D.nothing, since zeros are always unsecured.
解释:
C is correct.
The claim equals the value at that point in time as implied by the issuing price, the original-issue discount, and accrued interest.
解析:破产时,零息债券的持有人要求的还款等于发行价加上accrued interest
破产这个前提的考点是什么?