NO.PZ202304050100000403
问题如下:
(3) At year-end, the carrying value of the fixed-income portfolio will be closest to:
选项:
A.$177,000.
$178,000.
$168,000.
解释:
The fair value through profit or loss (Eldon) and available-for-sale (Fizz) securities are carried at market value on the balance sheet. The two held-to-maturity securities (Gilt and Harp) were purchased at par value, thus their carrying value will not change during the life of the investment (there is no premium or discount to amortize).
对于amortized记账的债券,不应该用BASE法则,carrying value+int-coupon计算吗?本题为什么不给coupon,也不减int?