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Bond Carrying Value Calculator

Formula

The formula to calculate the Bond Carrying Value (CV) is:

$\text{CV} = \text{FV} - \text{AD} + \text{UAD}$

Where:

$\text{CV}$ is the carrying value ($)
$\text{FV}$ is the face value ($)
$\text{AD}$ are any amortized discounts ($)
$\text{UAD}$ are any un-amortized discounts ($)

What is Bond Carrying Value?

A bond carrying value is the net amount between the face value of the bond, minus amortized discounts, plus un-amortized premiums. This value represents the book value of the bond on the issuer's balance sheet.

Example Calculation

Let's assume the following values:

Face Value (FV) = $1000
Amortized Discounts (AD) = $50
Un-amortized Discounts (UAD) = $30

Using the formula:

$\text{CV} = \text{FV} - \text{AD} + \text{UAD} = 1000 - 50 + 30 = 980$

The Bond Carrying Value (CV) is $980.