Amount 71.3        
Issue costs          
Initial liability 71.3 76.291 81.63137 87.34557 93.45976
Finance costs 8% 4.991 5.34037 5.714196 6.11419 6.542183
Coupon 5% 0 0 0 0 0
Final liability 76.291 81.63137 87.34557 93.45976 100.0019

 

SEE? Its all the same a 100$ bond with 5 year maturity with 7% EIR and add premium on it.