According to the agreement of face value, the maturity value of this voucher is1000× (1+6%) =1060 yuan.
8% refers to the annual interest rate, so the actual market interest rate for three months is 8%⊙( 12/3)= 2%.
Because it will expire in three months, the present value of the coupon is:1060 ÷ (1+2%) =1039.22 yuan.