单选题
A company issued a bond with a face value of $ 67831, maturity of 4 years, and 7 percent coupon, while the market interest rates are 8 percent. What is the unamortized discount when the bonds are issued?
A、
A. $498.58.
B、
B. $ 15726.54.
C、
C. $ 2246. 65.
【正确答案】
C
【答案解析】
Coupon payment = $ 67831×0.07 = $ 4748.17. Present value of bond: FV= $67831, N=4, I=8, PMT= $4748.17, CPT PV= $65584.35. Discount = $ 67831 - $ 65584.35 = $ 2246.65.
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