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Answer :
Final answer:
To calculate the present value of a bond, we discount its future cash flows at the current interest rate. The present value equals the sum of these discounted cash flows. If the discount rate rises, the present value of the bond decreases accordingly.
Explanation:
When we calculate the present value of a bond, we are determining what future cash flows are worth in today's dollars. For a simple two-year bond with a face value of $3,000 and an 8% interest rate, the bond will pay $240 in interest each year.
Using a discount rate equal to the bond's interest rate (8%), the present value of the first year's interest payment is $240 / (1 + 0.08) or $222.22, and the present value of the second year's payment (interest plus principal) is $3,240 / (1 + 0.08)^2 or $2,777.78, making the total present value $3,000.
If the discount rate increases to 11%, the present value of these same cash flows decreases because they are being discounted at a higher rate. The first year's payment's present value is then $240 / (1 + 0.11) or $216.22, and the second year's payment's present value is $3,240 / (1 + 0.11)^2 or $2,625.23, leading to a decrease in the bond's total present value below $3,000.
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