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wuzx · 2021年09月11日

派息日当天是否要扣除掉

NO.PZ2020021204000031

问题如下:

A Treasury bond pays coupons at the rate of 7% per year on June 1 and December 1. What is the accrued interest between June 1 and July 31 per USD 100 of face value?

解释:

The number of days between June 1 and December 1 is 183 (29, 31, 31, 30, 31, 30, 1 in June, July, August, September, October, November, and December, respectively). The number of days between June 1 and July 31 is 60 (29, 31 in June and July, respectively). The accrued interest is therefore:

3.5 x 60/183 = 1.1475

计算派息日过后一段时间的利息,算天数的话,派息日当天是否要扣除掉?
1 个答案

品职答疑小助手雍 · 2021年09月11日

同学你好,本题解析明确写了6月计算29天,也就是上个派息日当天是扣除了的。而12月计算了1天,也就是最后一天派息的日子是算在内的。