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溢價發行債券發行價格高于面值原因

溢價發行的本質為甚高于面值

債券價值的評估方法 2021-04-21 17:12:16

問題來源：

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查看完整問題

劉老師

2021-04-22 15:38:44 7459人瀏覽

勤奮刻苦的同學，您好：

當票面利率大于市場利率的時候，投資人購買該債券獲得的利息比按照市場等風險利率投資獲得的收益要高，但對于籌資人來說就是一種多支付利息的損失，所以溢價發行是為了對債券發行者未來多付利息而給予的必要補償。也就是發行價格大于面值。

您再理解一下，如有其他疑問歡迎繼續交流，加油！
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