Computation of Bond Premium/ Discount

PURPOSE

This document describes the procedure for the computation of bond premium/ discount.

WHY IS THIS IMPORTANT?

This allows users to verify the formula and methodology used by CS Lucas to compute bond premium/ discount.

FORMULA

The example below shows how the system compute the bond premium/ discount.

Month end journals at 30 Nov 2019.

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Amortised Cost at 30-Nov-2019 = 102.081440006008 (refer “CLOSING” from amortised bond query)

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Nominal Amount = 1,000,000.00

Carrying Cost = 1,000,000 * 106.736956823838%

= 1,067,369.57

Amount of premium = 1,067,369.57 – 1,000,000.00

= 67,369.57

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