Pension funds pay lifetime annuities to recipients. If a firm will remain in business indefinitely, the pension obligation will resemble a perpetuity. Suppose, therefore, that you are managing a pension fund with obligations to make perpetual payments of $3.5 million per year to beneficiaries. The yield to maturity on all bonds is 17.5%.

Required:
a. If the duration of 5-year maturity bonds with coupon rates of 16% (paid annually) is 4 years and the duration of 25-year maturity bonds with coupon rates of 9% (paid annually) is 16 years, how much of each of these coupon bonds (in market value) will you want to hold to both fully fund and immunize your obligation?
b. What will be the par value of your holdings in the 25-year coupon bond?

Answers

Answer 1

Answer:

Duration of liability (perpetual) = (1 + y) / y

= (1 + 17.5%) / 17.5%

= 6.71

Value of liability = Cash Flow / yield

= $3.5 million / 17.5%

= $20 million

a. Assume you invest w in 5-year bond and 1-w in 25-year bond such that the duration of the portfolio is 6.71

6.71 = w x 4 + (1 - w) x 16

w = (16 - 6.71) / (16 - 4)

w = 77% in 5-year bond

1 - w = 28% in 25 year bond

Market Value of 5 year bond = 77% * $20 million = $15.4 million

Market Value of 20 year bond = 23% * $20 million = $4.6 million

b. Market Price of 20 year bond can be calculated using PV function on a calculator

N = 25, I/Y = 17.5%, PMT = 9, FV = 100

Price = Present Value (25,17.5%, 9 ,100)

Price = 52.29042644

Price = $52.30

Par Value of 25 year bond = Market Value /% Price

Par Value of 25 year bond = $4.6 million / 50.83%

Par Value of 25 year bond = $9,049,774


Related Questions

Nazim also recently bought bonds with a clause stating that interest will be paid only when the company has enough earnings to pay for it. Nazim has invested i

Answers

Answer:

Income Bond

Explanation:

Bond is simply any Corporations written pledge to repay a written and specific amount with interest.

Income bond also known as adjustment bond and an a type of debt security.

It is that which the face value of the bond only is pledged to be paid to the investor, with any other payment usually coupon payments paid only if the issuing party involved has enough earnings to pay for it. It is often used when a company is reorganizing and coming out of a bankruptcy.

10. Do you think engaging in organic farming is an example of corporate citizenship? Why?

Answers

Answer:

The global population is growing rapidly causing a rise in demand for sustainable food production.

Explanation:

A market that has a single supplier of a product with no close substitutes and barriers to entry is:________

a. an oligopoly.
b. monopolistically competitive.
c. a pure monopoly.

Answers

Answer:

c. a pure monopoly.

Explanation:

A monopoly is a market structure which is typically characterized by a single-seller who sells a unique product in the market by dominance. This ultimately implies that, it is a market structure wherein the seller has no competitor because he is solely responsible for the sale of unique products without close substitutes. Any individual that deals with the sales of unique products in a monopolistic market is generally referred to as a monopolist.

For example, a public power company is an example of a monopoly because they serve as the only source of power utility provider to the general public in a society.

Additionally, a public power company refers to a company that provides power (electricity) utility to the general public of a society.

Hence, a market that has a single supplier of a product with no close substitutes and barriers to entry is a pure monopoly.

PLEASE HELP!!! Compare U.S. government savings bonds to mutual funds and collectibles in terms of risk and potential return. Explain why these investments are categorized as they are.

Answers

Answer:

.......

Explanation:

...................

Many U.S. firms prefer to sell in Canada, England, and Australia-rather than in larger markets such as Germany and France-because they feel more comfortable with the languages, laws, and culture, which reflect the ________ between these countries and the United States.

a. self-serving bias
b. coincident development
c. psychic proximity
d. cognitive dissonance
e. backward invention

Answers

Answer: psychic proximity

Explanation:

The above scenario in the question reflects the psychic proximity between the countries and the United States.

In international business, psychic proximity simply has to do with the national differences between countries which influences a country's perception towards another country.

Therefore, the correct option is C.

The goal is a fast delivery process, ideally requiring little manual effort. What is one capability used to achieve this?

a. Soft launches
b. Nonfunctional requirements
c. Quiet releases
d. Feature toggles

Answers

Answer: D. Feature toggles

Explanation:

Feature toggles allows one to be able to either turn a code on or off without needing a deploy.

Feature toggles being about a fast delivery process, ideally requiring little manual effort.

Feature toggles are usually used by engineering teams for continuous deployment and canary releases.

Term that express the capability which involves a goal of having a fast delivery process, with a little manual effort required is D: Feature toggles.

When one is trying to acheive a goal of having a fast delivery process, Feature toggles would be the best option to go for Feature toggle can be regarded as a mechanism that helps the code to be turned “on” or “off”.

Thus can be done remotely, and there is no need for deploy, it is been utilized by  product engineering and software development.

Therefore, option D is correct

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Jarvis is a coffee farmer who wants to hedge his entire coffee crop that will be harvested by September. The December coffee contract (which consists of 37,500 pounds of coffee) is trading at $2.00 per pound, which the farmer views as a profitable price. To hedge the entire crop, which is expected to weigh 150,000 pounds, at the best price, Jarvis should:

Answers

Answer: Sell four December coffee future contracts at $2.00 per pound

Explanation:

Based on the scenario in the question, the number of contracts that is required for hedging the entire crop will be gotten by dividing the total number of crops by the pounds that are available in one contract. This will be:

= 150,000/37,500

= 4 contracts

Therefore, the answer will be for Jarvis to sell four December coffee future contracts at $2.00 per pound

McDonalds reported current year pretax book income of $365,000. Included in the computation were favorable temporary differences of $13,750, unfavorable temporary differences of $97,000, and unfavorable permanent differences of $45,000. McDonalds' current income tax expense or benefit would be

Answers

Answer:

the current income tax expense or benefit is $103,583

Explanation:

The computation of the current income tax expense or benefit is shown below:

Current income tax expense is

= (pre - tax book income - favourable temporary difference + unfavorable temporary difference + unfavourable permanent difference) × tax rate

= ($365,000 - $13,750 + $97,000 + $45,000) × 21%

= $493,250 × 21%

= $103,583

We assumed the tax rate be 21%

hence, the  current income tax expense or benefit is $103,583

E-Eyes just issued some new preferred stock. The issue will pay an annual dividend of $27 in perpetuity, beginning 16 years from now. If the market requires a return of 4.1 percent on this investment, how much does a share of preferred stock cost today?

Answers

Answer:

$360.43

Explanation:

Calculation for how much does a share of preferred stock cost today

First step is for us to calculate the price of the stock in Year 15 which is a year before the first dividend payment.

P15= $27 / .041

P15= $658.54

Last step is to calculate for the price of the stock today

P0= $658.54/ (1+.041)^15

P0= $658.54/ (1.041)^15

P0=$360.43

Therefore the amount that a share of preferred stock cost today will be $360.43

On January 1, 2022 Crystal Company granted restricted stock units (RSUs) representing 32.5 million of its $1 par common shares to executives, subject to forfeiture if employment is terminated within five years. After the recipients of the RSUs satisfy the vesting requirement, the company will distribute the shares. The common shares had a market price of $7.0 per share on the grant date.

Required:
a. Determine the total compensation cost pertaining to the RSUs.
b. Prepare the appropriate journal entry to record the award of RSL's on January 1, 2021.
c. Prepare the appropriate journal entry to record compensation expense on December 31, 2021.
d. Prepare the appropriate journal entry to record compensation expense on December 31, 2022.
e. Prepare the appropriate journal entry to record compensation expense on December 31, 2023.
f. Prepare the appropriate journal entry to record the lifting of restrictions on the RSL's and issuing shares at December 31, 2023.

Answers

Answer:

a. Total compensation = $32,500,000 * $7.0 = $227,500,000

b. No Journal entry to award of award of RSL's on January 1, 2021.

c. Date         Account titles                             Debit              Credit

21-12-2021   Compensation Expenses    $45,500,000

                    ($227,500,000/5)

                            Paid in capital - Restricted stock         $45,500,000

d. Date         Account titles                             Debit              Credit

21-12-2022   Compensation Expenses    $45,500,000

                    ($227,500,000/5)

                            Paid in capital - Restricted stock         $45,500,000

e. Date         Account titles                             Debit              Credit

21-12-2023   Compensation Expenses    $45,500,000

                    ($227,500,000/5)

                            Paid in capital  - Restricted stock         $45,500,000

f. Date         Account titles                                      Debit              Credit

21-12-2023  Paid in capital - Restricted stock $227,500,000

                        Common stock ($32,500,000 * 1)                  $32,500,000

                         Paid in capital - Excess of par balance         $195,000,000

Economics..Match the following..

Answers

Answer:

1

4

2

5

3

Explanation:

Bigelow has a levered cost of equity of 14.29% and a pretax cost of debt of 7.23%. The required return on the assets is 11%. What is the firm's debt-equity ratio based on MM Proposition II with no taxes?

Answers

Answer:

0.873

Explanation:

Given that

Cost of equity, RS = 14.29% = 0.1429

Required return on assets = 11% = 0.11

Cost of debt = 7.23% = 0.0723

Then we can calculate the firm's debt equity ratio by using the relation

0.1429 = 0.11 + B/S(0.11 - 0.0723)

0.1429 = 0.11 + B/S(0.0377)

B/S(0.0377) = 0.1429 - 0.11

B/S(0.0377) = 0.0329

B/S = 0.0329 / 0.0377

B/S = 0.873

Therefore, the debt equity ratio is 0.873

On January 1, 2020, Ivanhoe Company purchased 12% bonds, having a maturity value $325,000 for $349,639.81. The bonds provide the bondholders or premium. The bonds are classified as available-for-sale category. The fair value of the bonds at December 31 of each year-end is as follows. 2020 $347,400 2023 $334,900 2021 $333,800 2024 $325,000 2022 $332,800 (a) Prepare the journal entry at the date of the bond purchase. (b) Prepare the joumal entries to record the interest revenue and recognition of fair value for 2020. (c) Prepare the journal entry to record the recognition of fair value for 2021. (Round answers to 2 decimal places, e.g. 2,525.25.

Answers

Answer:

a.                           Ivanhoe Company

                               Journal Entries

Date        Particulars and Explanation          Debit              Credit

1-Jan-20   Investment in Bond                   $325,000

                 Premium on bond investment $24,639.81  

                        To Cash                                                      $349,639.81

                 (Being investment in bond recorded)

b.                           Ivanhoe Company

                               Journal Entries

Date          Particulars and Explanation       Debit        Credit

31-Dec-20  Interest receivables                  $39,000

                          To Interest revenue                              $34,963.98

                           ($349,639.81*10%)

                           To Premium on bond investment        $4,036.02

                (Being revenue recognition for bond interest

                  and premium amortized)

31-Dec-20     Fair value adjustment              $1,796.21

                         To Unrealized holding gain or loss (OCI) $1,796.21

                          [$347,400 - ($349,639.81 - $4,036.02)]

                   (To record adjustment fair value)  

c.                             Ivanhoe Company

                               Journal Entries

Date            Particulars and Explanation          Debit        Credit

31-Dec-21     Unrealized holding gain or loss  $9,160.38  

                           To Fair value adjustments                        $9,160.38

                           ([$349,639.81 - $4,036.02 - $4,439.62  

                            + $1,796.21) - $333,800]

                     (To record adjustment fair value)

upstate bank is offering long-term certificates of deposit with a face value of $1000. bank customers can buy thece cds today for $67,000 and will receive the

Answers

Answer: 2.70%

Explanation:

Proper question is;

Upstate bank is offering long-term certificates of deposit with a face value of $100,000. Bank customers can buy these CDs today for $67,000 and will receive the $100,000 in 15 years. What interest rate is the bank paying on these CDs.

The formula to calculate rate is;

= (Future Value / Present Value) ^ 1/15 - 1

= (100,000 / 67,000) ^ 1/15 - 1

= 0.0270581026212

= 2.70%

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