NO.PZ2018062006000003
问题如下：
Alpha Co. issued a five-year semi-annual floating rate bond. The coupon rate is six-month LIBOR plus 100 bps. The bond makes interest payments on 15 June and 15 December every year. On 15 June the six-month LIBOR is 3%, and on 15 December the six-month LIBOR is 3.2%. The coupon rate for the interest payment made on December 15 should be closest to:
选项：
A.3.2%
B.4.2%
C.4.0%
解释：
C is correct.
The coupon reset date for the coupon paid on 15 December is 15 June. Therefore, the coupon rate on 15 December = six month LIBOR on 15 June + 100 bps=3%+1%=4%.
BPS表示什么？
