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market value of bond calculation

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FM Exams › market value of bond calculation

  • This topic has 3 replies, 2 voices, and was last updated 8 years ago by John Moffat.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • December 6, 2016 at 12:29 pm #354463
    Moloantoa
    Member
    • Topics: 30
    • Replies: 32
    • ☆☆

    dear tutor

    please help,in which case do we use the nominal value as a denominator when calculating the market value of bond, and which case do we use nominal value as a numerator

    this question is in reference to December 2012 question 2 (a)

    please help

    kindest regards

    December 6, 2016 at 3:54 pm #354533
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54679
    • ☆☆☆☆☆

    It depends on the question (and you have asked the same thing as a comment on a lecture and I have answered there!)

    But you should not simply learn rules about what is the numerator and what is the denominator. Think about what you are trying to do and what information is given – the examiner goes to a lot of trouble to make sure he is testing your understanding and not testing that you have learned rules.

    The total nominal value of the bonds is $20M from the SOFP. So given that the nominal value per bond is $100, there are 20M/100 = 200,000 bonds.

    Since the total MV is $21M, the MV per bond is 21M/200,000 = $105.

    December 7, 2016 at 9:14 am #354938
    Moloantoa
    Member
    • Topics: 30
    • Replies: 32
    • ☆☆

    thank you MR John

    I didn`t realize that you have answered already, I think I now understand the principle

    December 7, 2016 at 2:03 pm #355014
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54679
    • ☆☆☆☆☆

    You are welcome 🙂

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