Академический Документы
Профессиональный Документы
Культура Документы
Face Value
$
1,000,000.00
Period
Contract rate
Interest to be paid
5
10.00%
10
5.00% $
50,000.00
Cash Borrowing
Cash payment to creditors:
Principal
Interest to be paid for 10 period
Cash payment to creditors:
Cash receipt from investors
Cash borrowing
$
$
1,000,000
500,000
98.00% $
wing
1,500,000
980,000
520,000
980,000.00
Semiannual
Interest Period
Issued date
1
2
3
4
5
6
7
8
9
10
Interest to be paid
$
$
$
$
$
$
$
$
$
$
50,000
50,000
50,000
50,000
50,000
50,000
50,000
50,000
50,000
50,000
Interest to be
recorded
$
$
$
$
$
$
$
$
$
$
52,000
52,000
52,000
52,000
52,000
52,000
52,000
52,000
52,000
52,000
Discount
amortization
$
$
$
$
$
$
$
$
$
$
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
Unamortization
discount
$
20,000
$
18,000
$
16,000
$
14,000
$
12,000
$
10,000
$
8,000
$
6,000
$
4,000
$
2,000
$
-
Bond carrying
value
$
980,000
$
982,000
$
984,000
$
986,000
$
988,000
$
990,000
$
992,000
$
994,000
$
996,000
$
998,000
$
1,000,000
Straight Line Me
Face Value
$
Period
1,000,000.00
Cash Borrowing
Cash payment to creditors:
Principal
Interest to be paid for 10 period
Cash payment to creditors:
$
$
1,000,000
500,000
$
1,500,000
1,020,000
Cash borrowing
480,000
1,020,000.00
Semiannual
Interest Period
Issued date
1
2
3
4
5
6
7
8
9
10
Interest to be paid
$
$
$
$
$
$
$
$
$
$
50,000
50,000
50,000
50,000
50,000
50,000
50,000
50,000
50,000
50,000
Interest to be
recorded
$
$
$
$
$
$
$
$
$
$
48,000
48,000
48,000
48,000
48,000
48,000
48,000
48,000
48,000
48,000
Premium
amortization
$
$
$
$
$
$
$
$
$
$
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
2,000
Unamortization
premium
$
20,000
$
18,000
$
16,000
$
14,000
$
12,000
$
10,000
$
8,000
$
6,000
$
4,000
$
2,000
$
-
Bond carrying
value
$
1,020,000
$
1,018,000
$
1,016,000
$
1,014,000
$
1,012,000
$
1,010,000
$
1,008,000
$
1,006,000
$
1,004,000
$
1,002,000
$
1,000,000
Interest Metho
Face Value
$
Period
1,000,000.00
Market rate
12.00%
6.00%
Cash Borrowing
Cash payment to creditors:
Principal
$
Interest to be paid for 10 period$
Cash payment to creditors:
1,000,000
500,000
$
1,500,000
926,399
Cash borrowing
573,601
926,399
Semiannual
Interest Period
Issued date
1
2
3
4
5
6
7
8
9
10
Interest to be paid
$
$
$
$
$
$
$
$
$
$
50,000
50,000
50,000
50,000
50,000
50,000
50,000
50,000
50,000
50,000
Interest to be
recorded
$
$
$
$
$
$
$
$
$
$
57,360
57,360
57,360
57,360
57,360
57,360
57,360
57,360
57,360
57,360
Discount
amortization
$
$
$
$
$
$
$
$
$
$
7,360
7,360
7,360
7,360
7,360
7,360
7,360
7,360
7,360
7,360
Unamortization
Dicount
$
73,601
$
66,241
$
58,881
$
51,521
$
44,161
$
36,800
$
29,440
$
22,080
$
14,720
$
7,360
$
0
Bond carrying
value
$
926,399
$
933,759
$
941,119
$
948,479
$
955,839
$
963,200
$
970,560
$
977,920
$
985,280
$
992,640
$
1,000,000
F4
Interest Method
Face Value
$
Period
1,000,000.00
Market rate
8.00%
4.00%
Cash Borrowing
Cash payment to creditors:
Principal
$
Interest to be paid for 10 period
$
Cash payment to creditors:
1,000,000
500,000
$
1,500,000
1,081,109
Cash borrowing
418,891
1,081,109
Semiannual
Interest Period
Issued date
1
2
3
4
5
6
7
8
9
10
Interest to be paid
Interest to be
recorded
Premium
amortization
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
50,000
50,000
50,000
50,000
50,000
50,000
50,000
50,000
50,000
50,000
41,889
41,889
41,889
41,889
41,889
41,889
41,889
41,889
41,889
41,889
8,111
8,111
8,111
8,111
8,111
8,111
8,111
8,111
8,111
8,111
Unamortization
premium
$
81,109
$
72,998
$
64,887
$
56,776
$
48,665
$
40,554
$
32,444
$
24,333
$
16,222
$
8,111
$
(0)
Bond carrying
value
$ 1,081,109
$ 1,072,998
$ 1,064,887
$ 1,056,776
$ 1,048,665
$ 1,040,554
$ 1,032,444
$ 1,024,333
$ 1,016,222
$ 1,008,111
$ 1,000,000
Period
100,000.00
Market rate
9.00%
4.50%
Cash Borrowing
Cash payment to creditors:
Principal
$
Interest to be paid for 10 period$
Cash payment to creditors:
100,000
80,000
$
180,000
93,496
Cash borrowing
86,504
93,496
Semiannual
Interest Period
Issued date
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
Interest to be paid
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
Interest to be
recorded
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
4,325
4,325
4,325
4,325
4,325
4,325
4,325
4,325
4,325
4,325
4,325
4,325
4,325
4,325
4,325
4,325
4,325
4,325
4,325
4,329
Discount
amortization
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
325
325
325
325
325
325
325
325
325
325
325
325
325
325
325
325
325
325
325
329
Unamortization
Dicount
$
6,504
$
6,179
$
5,854
$
5,529
$
5,204
$
4,879
$
4,554
$
4,229
$
3,904
$
3,579
$
3,254
$
2,929
$
2,604
$
2,279
$
1,954
$
1,629
$
1,304
$
979
$
654
$
329
$
-
Bond carrying
value
$
93,496
$
93,821
$
94,146
$
94,471
$
94,796
$
95,121
$
95,446
$
95,771
$
96,096
$
96,421
$
96,746
$
97,071
$
97,396
$
97,721
$
98,046
$
98,371
$
98,696
$
99,021
$
99,346
$
99,671
$
100,000
$ 6,504
$
325
F4
Interest Meth
Face Value
$
Period
100,000.00
Market rate
9.00%
4.50%
Cash Borrowing
Cash payment to creditors:
Principal
$
Interest to be paid for 10 period$
Cash payment to creditors:
100,000
80,000
$
180,000
93,496
Cash borrowing
86,504
93,496
Semiannual
Interest Period
Issued date
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
Interest to be
recorded
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
4,207
4,217
4,226
4,237
4,247
4,258
4,270
4,282
4,295
4,308
4,322
4,336
4,352
4,367
4,384
4,401
4,419
4,438
4,458
$4,479
Interest to be paid
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
4,000
Discount
amortization
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
207
217
226
237
247
258
270
282
295
308
322
336
352
367
384
401
419
438
458
$479
Unamortization
Dicount
$
6,504
$
6,297
$
6,080
$
5,854
$
5,617
$
5,370
$
5,111
$
4,841
$
4,559
$
4,265
$
3,957
$
3,635
$
3,298
$
2,947
$
2,579
$
2,195
$
1,794
$
1,375
$
937
$
479
$
-
Bond carrying
value
$
93,496
$
93,703
$
93,920
$
94,146
$
94,383
$
94,630
$
94,888
$
95,158
$
95,440
$
95,735
$
96,043
$
96,365
$
96,701
$
97,053
$
97,420
$
97,804
$
98,205
$
98,625
$
99,063
$
99,521
$
100,000
$6,504
$6,025
F4
Period
100,000.00
Market rate
10.00%
5.00%
Cash Borrowing
Cash payment to creditors:
Principal
$
Interest to be paid for 10 period$
Cash payment to creditors:
100,000
110,000
$
210,000
106,231
Cash borrowing
103,769
106,231
Semiannual
Interest Period
Issued date
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
5,500
5,500
5,500
5,500
5,500
5,500
5,500
5,500
5,500
5,500
5,500
5,500
5,500
5,500
5,500
5,500
5,500
5,500
5,500
5,500
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
5,188
5,188
5,188
5,188
5,188
5,188
5,188
5,188
5,188
5,188
5,188
5,188
5,188
5,188
5,188
5,188
5,188
5,188
5,188
5,197
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
312
312
312
312
312
312
312
312
312
312
312
312
312
312
312
312
312
312
312
303
Unamortized
Premium
$
6,231
$
5,919
$
5,607
$
5,295
$
4,983
$
4,671
$
4,359
$
4,047
$
3,735
$
3,423
$
3,111
$
2,799
$
2,487
$
2,175
$
1,863
$
1,551
$
1,239
$
927
$
615
$
303
$
-
Bond carrying
value
$
106,231
$
105,919
$
105,607
$
105,295
$
104,983
$
104,671
$
104,359
$
104,047
$
103,735
$
103,423
$
103,111
$
102,799
$
102,487
$
102,175
$
101,863
$
101,551
$
101,239
$
100,927
$
100,615
$
100,303
$
100,000
F4
6,231
$312
Interest Method, P
Face Value
$
Period
100,000.00
Market rate
10.00%
5.00%
Cash Borrowing
Cash payment to creditors:
Principal
$
Interest to be paid for 10 period$
Cash payment to creditors:
100,000
110,000
$
210,000
106,231
Cash borrowing
103,769
106,231
Semiannual
Interest Period
Issued date
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
Interest to be
recorded
Interest to be
paid
Premium to be
amortized
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
5,312
5,302
5,292
5,282
5,271
5,259
5,247
5,235
5,222
5,208
5,193
5,178
5,162
5,145
5,127
5,108
5,089
5,068
5,046
5,024
5,500
5,500
5,500
5,500
5,500
5,500
5,500
5,500
5,500
5,500
5,500
5,500
5,500
5,500
5,500
5,500
5,500
5,500
5,500
5,500
188
198
208
218
229
241
253
265
278
292
307
322
338
355
373
392
411
432
454
476
Unamortized
premium
$
6,231
$
6,043
$
5,845
$
5,637
$
5,419
$
5,190
$
4,949
$
4,697
$
4,431
$
4,153
$
3,861
$
3,554
$
3,231
$
2,893
$
2,538
$
2,165
$
1,773
$
1,361
$
929
$
476
$
-
Bond carrying
value
$
106,231
$
106,043
$
105,845
$
105,637
$
105,419
$
105,190
$
104,949
$
104,697
$
104,431
$
104,153
$
103,861
$
103,554
$
103,231
$
102,893
$
102,538
$
102,165
$
101,773
$
101,361
$
100,929
$
100,476
$
100,000
$ 6,231
$ 5,755
F4