这里讲第二个原因为什么bondholder会在市场利率高的时候回售bond没有听懂，可以再详细解释一下吗，谢谢老师

call price 不也是应该以行权时刻未来CF折现求和来算的吗？make-whole call provision时为什么行权时的call price 小于未来现金流折现求和的价格？

MARU S.A. de CAT., a Mexican corporation that follows IFRS, has elected to use the revaluation model for its property, plant, and equipment. One of MARU's machines was purchased for 2,500,000 Mexican pesos (MXN) at the beginning of the fiscal year ended 31 March 2010. As of 31 March 2010,the machine has a fair value of MXN 3,000,000. Should MARU show a profit for the revaluation of the machine? = C，假如记录为profit，就是在I/S里吧，就是reverse的情况才能记录为profit，不知道我这么理解是否正确？

MARU S.A. de CAT., a Mexican corporation that follows IFRS, has elected to use the revaluation model for its property, plant, and equipment. One of MARU's machines was purchased for 2,500,000 Mexican pesos (MXN) at the beginning of the fiscal year ended 31 March 2010. As of 31 March 2010,the machine has a fair value of MXN 3,000,000. Should MARU show a profit for the revaluation of the machine? = C，假如记录为profit，就是在I/S里吧，就是reverse的情况才能记录为profit，不知道我这么理解是否正确？

这里根据FV求PV，或者根据PV求FV时候，不需要考虑货币时间价值吗？

老师，这个C不对吗，cash outflow of operating 不是58736吗，它利息费用是58736，减去摊销不就是55000吗

第22题，老师，我的过程中哪错了呀？

问：请问图里的 横纵坐标分别代表什么？图是在讲 portfolio duration。

单老师这里说的思维导图和三件套里的思维导图是一样的吗

这个题目为什呢不用黄色部分那个公式呢？