Enter the bond face value, any amortized discounts, and any un-amortized premiums into the calculator to determine the carrying value.

Bond Carrying Value Formula

The following formula is used to calculate the carrying value of a bond. 

CV = FV - AD + UAD
  • Where CV is the carrying value ($)
  • FV is the face value ($)
  • AD are any amortized discounts ($)
  • UAD are any un-amortized discounts ($)

To calculate the bond carrying value, subtract the amortized discounts from the face value, then add in the un-amortized discounts.

Bond Carrying Value Definition

What is a bond carrying value?

A bond carrying value by definition is the net amount between the face value of the bond, minus amortized discounts, plus un-amortized premiums.

Example Problem

How to calculate a bond carrying value?

The following example problem outlines the step-by-step process in calculating a bond carrying value.

First, determine the face value of the bond. This is done using the interest rate, par value, and time to maturity. These can be explored with the calculators linked above, but for this example, the face value is found to be $10,000.00.

Next, determine any amortized discounts or un-amortized premiums. In this case, there are 100 in amortized discounts and $50 in un-amortized premiums.

Finally, calculate the bond carrying value using the formula above:

CV = FV – AD + UAD

CV = $10,000 – $100 + $50

CV = $950.00