D&S diagram refers to a specific period of time (Dpresent & Spresent & rpresent).
Instantaneous change: movement along Md.
Future change (other factor): shift of Md.
不過debenture disccount我就知
佢唔會係BS入面自己show一個叫debenture discount既item出黎
而係會包含左係n% debentures果度
係有discount既情況下 計n% debentures既value條式係咁:
Par value - Unamortised debenture discount
= Par value - (total value of Discount - Amortised debenture discount)
所以都要睇番攤分discount既細節係點
先決定到n% debenture既value