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Question on discounting

Eetchells14y ago
Dear Mike,

In a question, the company has bought a bond of $300 on 30 June 2009, the interest thereon payable half yearly in arrears. The bond shall mature on 30 June 2011. Assuming the discount rate of 8%, calculate the present value of the bond on 30 June 2009.

I understand that the cash flow to the company will be $12 on 31 December 2009 + $12 (30 June 2010 ) + $12(30 December 2010)+ $312 (30 June 2011). Is it correct?

If the interest is payable half yeraly, could you kindly help to advise what formula I shall use to discount the cash flow? Is the discount rate (1 divided by 0.8 divided by 2 for first half year)? And what is the difference if the interst is payable in advance instead of in arrears?

Thank you in advance for your help.
MikeLittleMikeLittleTutor14y ago#1
Hi

Steve Scott is unlikely to ask you to discount for half years.

Your profile of receipts is correct.

IF, ( and it's a big IF! ) he asks for half yearly discounts, the first payment of $12 would have a pv of 5.555, the second would have a pv of 11.11, the third would have a pv of 5.14 and the fourth a pv of 267.49.

That's discounting for 6 months, 1 year, 18 months and 2 years.
The 6 month is 12 / 1.08 =11.11. Then 11.11 / 2 = 5.55

But it's not going to happen ....... probably!

Hope that helps

Mike
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