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FSA: amortization of discount or premium

a simple questino, when par > cost, is it a discount need to amortized ? Thanks.l

I know this was all level 1 stuff but i think i forgot it all.

in the example above if par is 10,000, cost was 9,000 YTM 5%, coupon 4% , how would you calculate the the different charges.

A quick recap would be greatly appreciated.

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