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Following are U.S. Treasury benchmarks available on December 31, 2007: (15 point

ID: 2786107 • Letter: F

Question

Following are U.S. Treasury benchmarks available on December 31, 2007: (15 points)

Issue

Yield (%)

US/T 3.125 11/30/2009

3.218

US/T 3.375 11/30/2012

3.616

US/T 4.25 11/15/2017

4.201

US/T 4.75 02/15/20377

4.619

On the same day, the following trades were executed:

Issuer

Issue

Yield (%)

General Elect. Capital Corp.

GE 4.125 09/01/2009

4.008

EI Du Pont De Nemours & Co.

DD 5 01/15/2013

4.843

The Coca-Cola Company

KO 5.35 11/15/2017

5.020

Based on the above, complete the following table:

Issue

Yield (%)

Treasury Benchmark

Benchmark

Spread (bps)

Relative Yield

Spread

Yield Ratio

GE 4.125 09/01/2009

4.008

DD 5 01/15/2013

4.843

KO 5.35 11/15/2017

5.020

Issue

Yield (%)

US/T 3.125 11/30/2009

3.218

US/T 3.375 11/30/2012

3.616

US/T 4.25 11/15/2017

4.201

US/T 4.75 02/15/20377

4.619

Explanation / Answer

Benchmark spread (bps) = (Yield on bond - Yield on Benchmark) * 100

Relative yield spread = (Yield on bond - Yield on Benchmark) / Yield on Benchmark

Yield Ratio = Yield ob bond / Yield on Benchmark

Treasury Benchmark

Issue Yield (%)

Treasury Benchmark

Bench mark Spread (bps) Relative Yield Spread Yield Rattio GE 4.125 09/01/2009 4.008 US/T 3.125 11/30/2009 (4.008 - 3.125) * 100 = 75 bps (4.008 - 3.125) / 3.125 = 0.24 = 24% (4.008 / 3.125 ) = 1.28 DD 5 01/15/2013 4.843 US/T 3.375 11/30/2012 (4.843 - 3.616) * 100 = 122.7 bps (4.843 - 3.616) / 3.616 = 0.34 = 34% (4.843 / 3.616) = 1.23 KO 5.35 11/15/2017 5.020 US/T 4.25 11/15/2017 (5.020 - 4.201) * 100 = 81.9 bps (5.020 - 4.201) / 4.201 = 0.19 = 19% (5.020 / 4.201) = 1.19