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Max · 2019年10月21日

问一道题：NO.PZ2016012102000039 [ CFA I ]为什么分子是1000*1000*0.08？

  1. CFA I
  2. FRA

为什么分子是1000*1000*0.08？

问题如下图：

选项：

A.

B.

C.

解释：

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1 个答案

Olive_品职助教 · 2019年10月22日

同学你好，如果可转债转换了，那么对分子的影响是要把税后利息费用加回，所以单独计算impact of numerator就是计算可转债的利息：公司发行了1000份面值为$1000的可转债，利率是8%，所以利息费用就等于1000*1000*8%，因为需要计算税后利息费用，所以再乘一个（1-35%）。加油！

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