Initial cost 1,000,000.

00 €
Estimated life 10 Years
Estimated salvage value 100,000.00 €

Book Value
Linear DDB Difference
0 1,000,000.00 € 1,000,000.00 € - €
1 910,000.00 € 800,000.00 € 110,000.00 €
2 820,000.00 € 640,000.00 € 180,000.00 €
3 730,000.00 € 512,000.00 € 218,000.00 €
4 640,000.00 € 409,600.00 € 230,400.00 €
5 550,000.00 € 327,680.00 € 222,320.00 €
6 460,000.00 € 262,144.00 € 197,856.00 €
7 370,000.00 € 209,715.20 € 160,284.80 €
8 280,000.00 € 167,772.16 € 112,227.84 €
9 190,000.00 € 134,217.73 € 55,782.27 €
10 100,000.00 € 100,000.00 € - €

Book Value
1,200,000.00 €

1,000,000.00 €

800,000.00 €

600,000.00 €

400,000.00 €

200,000.00 €

- €
1 2 3 4 5 6 7 8 9 10 11

Linear DDB Difference

 Depreciation
Linear DDB
0
1- 90,000.00 € - 200,000.00 €
2- 90,000.00 € - 160,000.00 €
3- 90,000.00 € - 128,000.00 €
4- 90,000.00 € - 102,400.00 €
5- 90,000.00 € - 81,920.00 €
6- 90,000.00 € - 65,536.00 €
7- 90,000.00 € - 52,428.80 €
8- 90,000.00 € - 41,943.04 €
9- 90,000.00 € - 33,554.43 €
10 - 90,000.00 € - 34,217.73 €
Sum - 900,000.00 € - 900,000.00 €

Yearly Depreciation
150,000.00 €

100,000.00 €

50,000.00 €

- €
1 2 3 4 5 6 7 8 9
-50,000.00 €

-100,000.00 €

-150,000.00 €

-200,000.00 €
10 11
-250,000.00 €

Linear DDB Difference

 Difference

110,000.00 €
70,000.00 €
38,000.00 €
12,400.00 €
- 8,080.00 €
- 24,464.00 €
- 37,571.20 €
- 48,056.96 €
- 56,445.57 €
- 55,782.27 €
- €

eciation

6 7 8 9 10

Difference
Nominal Amount $ 20,000,000.00
Maturity 5 Years
Coupon 6.00%
Periodicity 2 /Year
YTM at issue 4.00%

Price at issue % 108.98%

Price at issue $ $ 21,796,517.00

Year Book Value Interest Amortization Coupon

0 $ 21,796,517.00 $ 435,930.34 $ 164,069.66 $ 600,000.00
1 $ 21,632,447.34 $ 432,648.95 $ 167,351.05 $ 600,000.00
2 $ 21,465,096.29 $ 429,301.93 $ 170,698.07 $ 600,000.00
3 $ 21,294,398.21 $ 425,887.96 $ 174,112.04 $ 600,000.00
4 $ 21,120,286.18 $ 422,405.72 $ 177,594.28 $ 600,000.00
5 $ 20,942,691.90 $ 418,853.84 $ 181,146.16 $ 600,000.00
6 $ 20,761,545.74 $ 415,230.91 $ 184,769.09 $ 600,000.00
7 $ 20,576,776.65 $ 411,535.53 $ 188,464.47 $ 600,000.00
8 $ 20,388,312.19 $ 407,766.24 $ 192,233.76 $ 600,000.00
9 $ 20,196,078.43 $ 403,921.57 $ 196,078.43 $ 600,000.00
10 $ 20,000,000.00 $ 400,000.00 $ 200,000.00 $ 600,000.00