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KKII · 2024年03月26日

carrying value不是降低了吗？为什么interest income不变

  1. CFA II
  2. FRA

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：

A.

higher

B.

the same

C.

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。

interest income = carry value*interest rate


此题carry value从35000降低为33000，为啥interest rate不变





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1 个答案

王园圆_品职助教 · 2024年03月26日

同学你好，只要是债券，无论被归为哪种产品，每一期的interest income都等于amortized cost*债券发行时候的历史interest rate

而本题很特殊，“(assume cost=par value）"题目这里说了买入成本就是面值，那也就是债券是平价发行的——只要平价发行的债券，amortized cost就是永远等于面值，不会改变的——既然amortized cost不会变，发行时候的历史interest rate也是始终不会变的了，那interest income就不会变了


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