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溢價發(fā)行債券發(fā)行價格高于面值原因

溢價發(fā)行的本質(zhì)為甚高于面值

債券價值的評估方法 2021-04-21 17:12:16

問題來源:

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查看完整問題

劉老師

2021-04-22 15:38:44 7543人瀏覽

勤奮刻苦的同學(xué),您好:

當(dāng)票面利率大于市場利率的時候,投資人購買該債券獲得的利息比按照市場等風(fēng)險利率投資獲得的收益要高,但對于籌資人來說就是一種多支付利息的損失,所以溢價發(fā)行是為了對債券發(fā)行者未來多付利息而給予的必要補(bǔ)償。也就是發(fā)行價格大于面值。

您再理解一下,如有其他疑問歡迎繼續(xù)交流,加油!
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