|
Bond details: |
|||||
|
Face value |
100.00 |
||||
|
Issue price |
100.00 |
||||
|
Maturity |
15-Feb-X4 |
||||
|
Rate of interest |
10.00 |
||||
|
Currency |
JPY |
||||
|
Coupon dates (until |
Coupon date |
FX rate |
Settle date |
FX rate |
|
|
maturity) |
|||||
|
Previous coupon |
15-Sep-X2 |
122.25 |
18-Sep-X2 |
121.50 |
|
|
Coupon date-1 |
15-Mar-X2 |
129.00 |
18-Mar-X2 |
131.33 |
|
|
Coupon date-2 |
15-Sep-X3 |
121.70 |
18-Sep-X3 |
121.50 |
|
|
Coupon date-3 |
15-Mar-X3 |
118.32 |
18-Mar-X3 |
118.87 |
|
|
Coupon date-4 |
15-Sep-X4 |
110.31 |
18-Sep-X4 |
106.82 |
|
|
Day count |
Actual/365 |
365 |
|||
|
Transaction details |
|||||
|
Particulars |
Trade date |
FX rate |
Settle date |
FX rate |
Quantity Clean price |
|
Bought |
06-Aug-X2 |
120.77 |
09-Aug-X2 |
120.16 |
5,000 95.00 |
|
Written off |
15-Apr-X3 |
120.32 |
18-Apr-X3 |
119.77 |
5,000 85.00 |
|
Valuation dates and |
Date |
Market rate |
FX rate |
||
|
market value |
|||||
|
Valuation date 1 |
30-Sep-X2 |
96.50 |
121.81 |
||
|
Valuation date 2 |
31-Mar-X3 |
90.00 |
118.09 |
||
|
Valuation date 3 |
30-Jun-X3 |
86.50 |
119.80 |
||
|
Valuation date 4 |
30-Sep-X3 |
80.00 |
111.49 |
||
|
Functional currency |
USD |
||||
|
Other details |
Date |
JPY |
FX rate |
||
|
Capital introduced |
01-July-X3 |
5,000,000 |
119.43 |
Calculate Journal entries, general ledgers, trial balance, income statement, and balance sheet.