NO.PZ2016012102000158
问题如下：
Which of the following statements about a bond issuer is least likely correct?
选项：
A.In the financial statements, the bond issuers disclose the amount of debt that matures in each of the next five years.
B.In the financial statements, the bond issuers disclose collateral pledged as security in the default event.
C.In the financial statements, the bond issuers disclose the market interest rate on the balance sheet date.
解释：
C is correct.
In the financial statements, the bond issuers typically disclose the amount of debt that matures in each of the next five years and collateral pledged as security in the default event, but they do not disclose the market interest rate on the balance sheet date.
考点：债券发行人需要披露的财务信息
财务报表中，债券发行人通常都需要披露将于未来5年内到期的债务金额以及作为违约担保的抵押品情况，但是发行人无需披露资产负债表日的市场利率。
所以选项A和B是正确的。
解析：债券发行人使用实际利率(effective interest rate method)对债券进行后续计量，不受后续市场利率变化的影响,所以没有必要披露资产负债表日的市场利率。
如题
