Academic Integrity: tutoring, explanations, and feedback — we don’t complete graded work or submit on a student’s behalf.

Vodafone Group Plc reports the following information among its bonds payable as

ID: 2425611 • Letter: V

Question

Vodafone Group Plc reports the following information among its bonds payable as of March 31, 2011 (pounds in millions).

Financial Long-Term Liabilities
Measured at Amortised Cost

What is the par value of the 4.625% bond issuance? (Enter your answer in millions.)

What is its book (carrying) value? (Enter your answer in millions.)

Financial Long-Term Liabilities
Measured at Amortised Cost

(£ millions) Nominal (par)
Value Carrying
Value Fair
Value 4.625% (US dollar 500 million)   bond due July 2018 £ 311 £ 338 £ 327  

Explanation / Answer

(All amounts for the bonds shown in $ million for answers) 1 GBP = 1.6033 USD a. The par value of the 4.625% bond issuance is =311 X 1.6033 = $ 499 million b. The book (carrying) value of the bonds is = 338 X 1.6033 = $ 542 million c. Since the carrying value of the bonds is more than its par value, hence the bonds were sold at a premium.