Vodafone Group Plc reports the following information among its bonds payable as of March 31, 2009 (pounds in millions).

Financial Long Term Liabilities Measured at Amortised Cost

(£ millions)

Nominal (par) Value

Carrying Value

Fair Value

4.625% (US dollar 500 million) bond

£350

£392

£315

due July 2018

   

a. What is the par value of the 4.625% bond issuance? What is its book (carrying) value?

b. Was the 4.625% bond sold at a discount or a premium? Explain.