我想确认下,
这道题里提到的,securities were acquired at par value实际上是指买入时price=par value
根据fixed income那个单元里对par rate的解释,这里实际上应该是coupon rate=discount rate=r
所以根据BASE法则,
Amort cost(B)+int income-(coupon*par)=Amort cost(E)
50,000 +50,000*r -50,000*r =50,000
请问是这样推导出来的amortized cost of Dumas SA at 12/31/2018 = 50,000么?