Casio CLASSWIZ CG Software User's Manual page 151

Fixed-Percent Method (FP)
FP : depreciation charge for the j th year
j
RDV : remaining depreciable value at the end of j th year
j
I% : depreciation ratio
Y − 1
= PV × I%
FP ×
1
100 12
RDV = PV − FV − FP
1 1
Sum-of-the-Years'-Digits Method (SYD)
SY D : depreciation charge for the j th year
j
RDV : remaining depreciable value at the end of j th year
j
n n + 1
Z =
2
Y − 1
= n
SY D × (PV − FV )
1
Z 12
n' − n + 1 + 2
SY D =
n + 1
Z'
RDV = PV − FV − SY D
1
Declining-Balance Method (DB)
DB : depreciation charge for the j th year
j
: remaining depreciable value at the end of j th year
RDV
j
I% : depreciation factor
Y − 1
= PV × I%
DB ×
1
100n 12
RDV = RDV − DB
j j − 1 j
Bond Calculation
PRC: price per $100 of face value
CPN: coupon rate (%)
Y LD: annual yield (%)
M : number of coupon payments per year (1=annual, 2=semi annual)
N : number of coupon payments between settlement date and maturity date
RDV : redemption price or call price per $100 of face value
I NT: accrued interest
CST: price including interest
D : number of days in coupon period where settlement occurs
A : accrued days
B : number of days from settlement date until next coupon payment date = D − A
For one or fewer coupon period to redemption
FP = RDV
j
RDV = RDV
j
Y − 1
n' = n −
12
12 − Y − 1
(PV − FV − SY D ) ×
1
1
RDV = PV − FV − DB
1
DB = RDV
n + 1
D
A B
+ FV × I%
j − 1
100
− FP
j − 1 j
Intg n' + 1 Intg n' + 2 × Frac n'
Z' =
2
n' − j + 2
SY D = (PV − FV − SY D
j
Z'
({Y − 1} ≠ 12)
12
RDV = RDV − SY D
j j − 1 1
1
Y − 1 ≠ 12
n
① Issue date
② Coupon payment dates
③ Purchase date (d1)
④ Redemption date (d2)
151
FP = RDV Y − 1 ≠ 12
n + 1 n
RDV = 0 Y − 1 ≠ 12
n + 1
)
1
+ FV × I%
DB = RDV
j j − 1
= 0 Y − 1 ≠ 12
RDV
n + 1
j ≠ 1
100n