The CFA® Level 1: CFA® Level 1 Exam - Annuity Valuation

Annuity Valuation

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Question

An investor has a quarterly compounded required rate of return of 9% per year. How much will he pay for a nine-year ordinary annuity that pays $100 per year?

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Explanations

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A. B. C. D.

C

The annually compounded rate equals (1 + 9%/4)^4 - 1 = 9.3%. Therefore, the present value of the annuity equals 100/0.093*[1 - 1/1.093^9] = $592.6.

To calculate the price of an ordinary annuity, we can use the formula:

PV=C×(1(1+r)n)/rPV = C \times \left(1 - \left(1 + r\right)^{-n}\right) / r

where: PV = Present value of the annuity C = Cash flow per period (in this case, $100 per year) r = Required rate of return per period (quarterly compounded rate) n = Number of periods (in this case, 9 years)

Let's calculate the present value (PV) using the given information:

First, we need to convert the annual rate of return to a quarterly rate by dividing it by 4: r=9%/4=0.09/4=0.0225r = 9\% / 4 = 0.09 / 4 = 0.0225

Now, we can substitute the values into the formula and solve for PV: PV=100×(1(1+0.0225)9×4)/0.0225PV = 100 \times \left(1 - \left(1 + 0.0225\right)^{-9 \times 4}\right) / 0.0225

Calculating this expression: PV=100×(11.022536)/0.0225PV = 100 \times \left(1 - 1.0225^{-36}\right) / 0.0225 PV=100×(10.5960)/0.0225PV = 100 \times \left(1 - 0.5960\right) / 0.0225 PV=100×0.4040/0.0225PV = 100 \times 0.4040 / 0.0225 PV=4040/0.0225PV = 4040 / 0.0225 PV=179,555.56PV = 179,555.56

Therefore, the investor should pay approximately $179,555.56 for the nine-year ordinary annuity that pays $100 per year.

None of the provided answer options match the calculated value exactly.