问题如下:
Today is 5 June 2013. A three-year semi-annual bond with a coupon rate of 6% just paid its first coupon payment. The par value is 100. The interest payment dates are 5 April and 5 October. The yield-to-maturity equals to 5%. If day count convention is 30/360, calculate the accrued interest of this Bond on 5 June 2013
选项:
A.1.3
B.0.8
C.1.0
解释:
C is correct.
The number of days between 5 April 2013 and today (5 June 2013) is 60 days based on the 30/360 day count convention.
Accrued interest=100×3%×(60/180)=1
为什么不是Accrued interest=100×2.5%×(60/180)