Cost/Sell/Margin; Depreciation; Bond Calculation - Casio ClassPad II fx-CP400+E User Manual

Cost/Sell/Margin

MRG
CST = SEL 1 –
100

Depreciation

u Straight-Line Method
(PV – FV )
×
=
SL
1
n
u Fixed-Percentage Method
I%
×
= PV ×
FP
1
100
= PV – FV – FP
RDV
1
u Sum-of-the-Years'-Digits Method
n (n + 1)
Z =
2
n YR1
×
SYD = (PV – FV )
1
Z
12
n' – (n + 1) + 2
SYD = (
n
+1
Z'
RDV = PV – FV – SYD
1
u Declining-Balance Method
I%
×
= PV ×
DB
1
100n
RDV = RDV – DB
j j
–1

Bond Calculation

u Terms in the formulas
PRC
: price per $100 of face value
RDV
: redemption price per $100 of face value
CPN
: coupon rate (%)
YLD
: annual yield (%)
M
: number of coupon payments per year
(1 = Annual, 2 = Semi-annual)
N
: number of coupon payments until maturity (
used when "Term" is specified for "Bond Interval".)
INT
: accrued interest
CST
: price including interest
A
: accrued days
D
: number of days in coupon period where settlement occurs
B
: number of days from purchase date until next coupon payment date =
SEL =
YR1
SL =
j
12
YR1
FP = (RDV
j
12
RDV
1
YR1
n' = n –
12
)(PV – FV – SYD
1
RDV
1
YR1
RDV
12
DB
n
j
CST
MRG(%) =
MRG
1 –
100
(PV – FV )
SL
n
I%
+ FV ) ×
j
–1
100
= RDV – FP
j j j
–1
(Intg (n' ) + 1)(Intg (n' ) + 2 × Frac (n' ) )
Z' =
n' – j + 2
SYD = ( )(PV – FV – SYD
j
Z'
12 – YR1
×
) (YR1 12)
12
= RDV – SYD
j j j
–1
= PV – FV – DB
1 1
= RDV (YR1 12)
n
+1
Issue date
n
is
Purchase date (d1)
CST
× 100
1 –
SEL
(PV – FV ) 12 – YR1
×
=
n
+1
n 12
= RDV (YR1 12)
FP
n n
+1
= 0 (YR1 12)
RDV
n
+1
2
) ( j 1)
1
DB = (RDV
j
RDV = 0
n
+1
D
A B
D A
–
Chapter 11: Financial Application 192
(YR1 12)
I%
×
+ FV )
j
–1
100n
(YR1 12)
Redemption date (d2)
Coupon payment dates