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SILVESTRE, NIGEL JACOB N.

April 25, 2019


BSBA – FM – 4A TREASURY

1.) Present Value of the stream interest income.

$ 25,000 x .90909 = $ 22,727.25


$ 25,000 x .82645 = $ 20,661.25
$ 25,000 x .75132 = $18, 783.00
$ 25,000 x .68301 = $17, 075.25
$ 25,000 x .62092 = $ 15,523.00
= $ 94, 769.75

2.) Present Value of interest.

$ 86,400.00 x .79209 = $ 68,436.58

$ 5,184.00 x 3.46511 = $ 17, 963.13

= $ 86,400

3.) The entries are;

July 1 Interest Expense $ 5,558.00


Cash $ 5,000.00
Discount on Bonds Payable 558.00

4.) The Bond issued at a contractual interest rate less than the market interest rate is
DISCOUNT.
5.) The Bond issued at a contractual interest rate greater than the market interest rate is
PREMIUM.
6.) The Bond issued at a contractual interest rate equal than the market interest rate is PAR
VALUE.
7.)
DATE SALES TRANSACTION FORWARD CONTRACT

December 1, 2018

December 31, 2018

February 1, 2019

8.)

USD EQUIVALENT
US $ CURRENCY PER EQUIVALENT OF OF 6,000 UNITS OF
CURRENCY
EQUIVALENT USD $4,000 FOREIGN
CURRENCY
JPY (YEN) .01173 85.2350 340,940 $70.39
EUR (EURO) 1.3517 .73981 2959.24 $8,110.19
CAD
1.0129 .98726 3949.04 $6,077.43
(CANADIAN $)
GBP (BRITISH
1.60565 .62280 2491.20 $ 9,633.91
POUND)
CHF (SWISS
1.0324 .96861 3874.44 $ 6,194. 44
FRANC)
CNY (YUAN) .15115 6.61594 26463.76 $ 906. 90
INR (INDIAN
.02205 45.35148 181, 405.90 $ 132.30
RUPEE)

9.) How many Yens does the Japanese retailer need to cover the payment?

10.) How many British Pounds will it need to make the investment?

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