hard · Corporate Credit Analysis

An analyst is evaluating an 8% coupon bond with an NC-3 (non-call 3-year) provision. The bond is currently in its second year. If the issuer wishes to refinance today due to a drop in market rates, they must pay a 'make-whole' premium.

How is this premium typically calculated?

  1. The current market price of the bond plus a 50 bps convenience fee to compensate for trading friction.
  2. The sum of all remaining coupon payments plus 100% of the principal, without any discounting for time value.
  3. The original issue price plus 1% for every year remaining until the final maturity date.
  4. The greater of 101% of par or the present value of remaining interest and principal discounted at the Treasury rate plus a specified spread.

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