7  Solutions – Time Value of Money

7.0.1 Solution to Exercise 1 — Nominal vs. Effective Rates

A bank advertises a nominal rate (j = 9%) convertible quarterly ((m = 4)).

  1. Effective annual interest rate

[ i_{} = (1 + )^m - 1 = (1 + )^4 - 1 = (1.0225)^4 - 1 . ]

So the effective annual rate is about 9.308%.

  1. Accumulation function

For a nominal rate (j) convertible (m)-thly, in years:

[ a(t) = (1 + )^{mt} = (1.0225)^{4t},t . ]

  1. Future value at (t = 5)

[ A(5) = 12{,}000 , a(5) = 12{,}000 (1.0225)^{20} 000 18{,}726.11. ]

  1. Comparison with 9.2% effective

Second bank: (i_2 = 0.092).

[ A_2(5) = 12{,}000 (1.092)^5 000 18{,}633.50. ]

Bank 1 yields CHF 18,726.11 vs. CHF 18,633.50 from Bank 2.
Bank 1 is preferable over 5 years.


7.0.2 Solution to Exercise 2 — Force of Interest, Inflation, Real Rates

[ (t) = 0.03 + 0.002t, t , ] inflation (j = 2.5%) effective.

  1. Accumulation function

[ a(t) = !(_0^t (s),ds) = !(_0^t (0.03 + 0.002s),ds). ]

[ _0^t (0.03 + 0.002s),ds = [0.03 s + 0.001 s^2]_0^t = 0.03 t + 0.001