6. A company issues a bond with a nominal value of 1000M Euros on January 1, year 1, with a discount (price 900 M Euros). The coupon is 4% and payable annually at the end of the year, the effective interest rate is 8%, duration of the bond is 5 years, reimbursement at the end of year 5. This impacts the financial statement of year 2 as follows? Cash decrease by 40 M Euros, financial liabilities increase to 966,56 M Euros, Interest expense of 74.56 M Euros. Cash decrease by 80 M Euros, financial liabilities remain at 1,000 M Euros, Interest expense of 80 M Euros. Cash decrease by 40 M Euros, financial liabilities increase to 1,066.56M Euros, Interest expense of 74.56 M Euros. Cash decrease by 40 M Euros, financial liabilities increase to 980 M Euros, Interest expense of 80 M Euros.