NO.PZ2016031001000003
问题如下:
A company has issued a floating-rate note with a coupon rate equal to the three-month MRR + 65 basis points. Interest payments are made quarterly on 31 March, 30 June, 30 September, and 31 December. On 31 March and 30 June, the three-month MRR is 1.55% and 1.35%, respectively. The coupon rate for the interest payment made on 30 June is:
选项:
A.2.00%.
B.2.10%.
C.2.20%.
解释:
C is correct.
The coupon rate that applies to the interest payment due on 30 June is based on the three-month MRR rate prevailing on 31 March. Thus, the coupon rate is 1.55% + 0.65% = 2.20%.
考点:浮动利率债券
解析:现在要我们求的是6月30日支付的利息,而每一期的利息都是由期初利率决定的,所以6月30日的利息是由3月31日的利率确定的,3月31日的三个月MRR是1.55%,所以我们在1.55%的基础上加上0.65%得到2.2%,故选项C正确。
如题。。