64. A company, which prepares its financial statements in accordance with IFRS issues
£5,000,000 face value ten year bonds on January 1, 2010 when interest rates are 5.50%.
The bonds carry a coupon of 6.50%, with interest paid annually on December 31. The
carrying value of the bonds as of December 31, 2011 will be closest to:
A. £4,695,562.
B. £5,301,000.
C. £5,316,000.
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