* Assumes market interest rate equals 13% at beginning of year 2.
** Actual payment > monthly interest at this point. Hence payments have reached the maximum knowable (worst case
scenario) amount as of the date of origination.
To solve for the APR:
1. Find the net outflow at close: $67,400 – $1,600 = $65,800
2. Set up the cash flow equation:
$65,800 = PV of actual borrower payments (years 1-30).
3. Find the IRR which equates the PV of payments to $65,800.
4. The IRR solution (13.33%) is then rounded to 13.375%.
(b) The disclosures must be completed three days after application is made by the borrower.
Problem 8-4
(a) Real Estate Settlement Statement
Borrower/Buyer: Seller: