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A company obtained a short-term bank loan of $250,000 at an annual interest rate of 6%. As a condition of the loan, the company is required to maintain a compensating balance of $50,000 in its checking account. The checking account earns interest at an annual rate of 2%. Ordinarily, the company maintains a balance of $25,000 in its account for transaction purposes. What is the effective interest rate of the loan?

Question

A company obtained a short-term bank loan of 250,000atanannualinterestrateof6250,000 at an annual interest rate of 6%. As a condition of the loan, the company is required to maintain a compensating balance of 50,000 in its checking account. The checking account earns interest at an annual rate of 2%. Ordinarily, the company maintains a balance of $25,000 in its account for transaction purposes. What is the effective interest rate of the loan?

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Solution 1

To calculate the effective interest rate of the loan, we need to consider the interest earned on the compensating balance in the checking account.

Step 1: Calculate the interest earned on the compensating balance: Interest earned on the compensating balance = Compensating balance * Interest rate Interest earned on the compensating balance = 50,000250,000 * 2% = 1,000

Step 2: Calculate the interest expense on the loan: Interest expense on the loan = Loan amount * Interest rate Interest expense on the loan = 250,0006250,000 * 6% = 15,000

Step 3: Calculate the net interest expense: Net interest expense = Interest expense on the loan - Interest earned on the compensating balance Net interest expense = 15,00015,000 - 1,000 = $14,000

Step 4: Calculate the effective interest rate: Effective interest rate = Net interest expense / Average loan balance Average loan balance = (Loan amount - Compensating balance) / 2 + Compensating balance Average loan balance = (250,000250,000 - 50,000) / 2 + 50,000=50,000 = 225,000

Effective interest rate = 14,000/14,000 / 225,000 = 0.0622 or 6.22%

Therefore, the effective interest rate of the loan is 6.22%.

This problem has been solved

Solution 2

To calculate the effective interest rate of the loan, we need to consider the interest earned on the compensating balance in the checking account.

Step 1: Calculate the interest earned on the compensating balance: Interest earned on the compensating balance = Compensating balance * Interest rate Interest earned on the compensating balance = 50,000250,000 * 2% = 1,000

Step 2: Calculate the interest expense on the loan: Interest expense on the loan = Loan amount * Interest rate Interest expense on the loan = 250,0006250,000 * 6% = 15,000

Step 3: Calculate the net interest expense: Net interest expense = Interest expense on the loan - Interest earned on the compensating balance Net interest expense = 15,00015,000 - 1,000 = $14,000

Step 4: Calculate the effective interest rate: Effective interest rate = Net interest expense / Average loan balance Average loan balance = (Loan amount - Compensating balance) / 2 + Compensating balance Average loan balance = (250,000250,000 - 50,000) / 2 + 50,000=50,000 = 225,000

Effective interest rate = 14,000/14,000 / 225,000 = 0.0622 or 6.22%

Therefore, the effective interest rate of the loan is 6.22%.

This problem has been solved

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