Fin instrument questionForums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Fin instrument questionThis topic has 1 reply, 2 voices, and was last updated 9 years ago by MikeLittle.Viewing 2 posts - 1 through 2 (of 2 total)AuthorPosts March 25, 2015 at 7:48 pm #238843 AntonMemberTopics: 14Replies: 23☆Hello Mike.I have one probably very easy question to you. When the entity issues bonds for 1000$ cash but amortized bond value is 900$ where $100 difference goes in SoFP? and how is this difference amortized over the period of bond amortization? March 25, 2015 at 9:18 pm #238850 MikeLittleKeymasterTopics: 27Replies: 23200☆☆☆☆☆I don’t think you would receive $1,000 cash!You would receive $900 and unroll it to arrive at $1,000 by redemption date (Dr finance charges Cr loan with the unrolled finance charge)AuthorPostsViewing 2 posts - 1 through 2 (of 2 total)You must be logged in to reply to this topic.Log In Username: Password: Keep me signed in Log In