Amortized cost of convertible corporate bonds

The fair value of the debt part of convertible bonds = 5000 * 6% * (P/A, 9%, 5)+5000 * (P/F, 9%, 5) = 44 164 10000 yuan;

At the end of the year, amortized cost11= 4416.41*1.09-300 = 45138,900 yuan;

At the beginning of the year, amortized cost12 = 4513.89 *1.09-300 = 4,620140,000 yuan.

The second method:

At the beginning of the year, amortized cost12 = (5000+300)/1.09 = 48,623,800 yuan.