The same bond information applies for questions 12 and 13 On 1 July 2025, Alpha Ltd purchases a bond for $95,000. The bond has: Face value: $100,000 Coupon rate: 6% p.a., paid annually Term: 3 years Redemption at par Effective interest rate: 8% p.a. What is the interest revenue for the year ended 30 June 2026?  单项选择题

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Question3.5 The assumptions are (1) Face value of the bond $1 million, (2) coupon rate 10%, (4) initial market interest rate 8%, (3) term is 5 years.The fair values of the bonds at the end of year 1 and year 2 were the same as the amortised cost, because the market interest rate hasn't changed and remained at 8%. However, market interest rate started to rise to 12% by the end of year 3, then further to 15% by the end of year 4. [table] Year-end | Amortised Cost | Interest income | Coupon payment | Amortisation | Amortised Cost | Fair Value | Open | at 8% | at 10% | | Close | Close 1 | 1,079,854 | 86,388 | 100,000 | (13,612) | 1,066,243 | 1,066,243 2 | 1,066,243 | 85,299 | 100,000 | (14,701) | 1,051,542 | 1,051,542 3 | 1,051,542 | 84,123 | 100,000 | (15,877) | 1,035,665 | 966,199 4 | 1,035,665 | 82,853 | 100,000 | (17,147) | 1,018,519 | 956,522 5 | 1,018,519 | 81,481 | 100,000 | (18,519) | 1,000,000 | 1,000,000 [/table] Select from the following the correct statement(s) for the measurement of the bonds value to be disclosed on the balance sheet, and the impact to profit and loss, or the OCI based on the investment classification (2 marks): (Choose one or more correct answers applied. Negative marking applied to incorrect choice.) At the end of year 3, fair value to profit and loss (FVTPL) balance sheet asset measurement is $966,199. During year 3, a fair value loss of -$85,343 is recognised in the income statement for the fair value to comprehensive income (FVTOCI) classified asset. At the end of year 3, fair value to comprehensive income (FVTOCI) balance sheet asset measurement is $966,199. During year 3, a fair value gain of +$85,343 is recognised in the income statement for the fair value to profit and loss (FVTPL) classified asset. At the end of year 3, amortised cost (AC) balance sheet asset measurement is $1,035,665. ResetMaximum marks: 2 Flag question undefined

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The same bond information applies for questions 12 and 13 On 1 July 2025, Alpha Ltd purchases a bond for $95,000. The bond has: Face value: $100,000 Coupon rate: 6% p.a., paid annually Term: 3 years Redemption at par Effective interest rate: 8% p.a. What is the carrying amount of the bond investment at 30 June 2026?

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