18
Exhibit 16-4
USE THE FOLLOWING INFORMATION FOR THE NEXT PROBLEM(S)
The following information is given concerning a substitution swap: You currently hold a 25 year, Aa
8% coupon bond priced to yield 10%. As a swap candidate you are considering a 25 year, Aa 8%
coupon bond priced to yield 10.50%. Assume a reinvestment rate of 10%, semiannual compounding,
and a one-year workout period.
Principal Value at Year End
34. Refer to Exhibit 16-4. The dollar investment in the candidate bond is
Current Bond
Candidate Bond
Dollar Investment
Coupon
80.00
80.00
i on One Coupon
2.00
2.20
Principal Value at Year End
819.23
782.36
Total Accrued
Total Gain
83.79
84.19
Gain per Invested Dollar
Realized Compound Yield
Current prices: Pcurrent
= 40(PVIFA5%,50) + 1000(PVIF5%,50)
= 40(18.2559) + 1000(0.0872) = $817.44
= 40(PVIFA5.25%,50) + 1000(PVIF5.25%,50)
Year-end prices: Pcurrent
= 40(PVIFA5%,48) + 1000(PVIF5%,48)
= 40(18.0772) + 1000(0.0961) = $819.23
= 40(PVIFA5.25%,48) + 1000(PVIF5.25%,48)
= 40(17.4139) + 1000(0.0858) = $782.36