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SIE: Debt Securities
SIE practice questioneasyAccrued interest

Accrued interest on most corporate bonds is calculated based on:

  1. AActual/actual day basis
  2. B30/360 day basis✓ Correct answer
  3. C365-day year
  4. D28/336 day basis
Explanation

Why B30/360 day basis

Most corporate bonds accrue interest on a 30/360 day basis. Government bonds typically use actual/actual. 365-day and 28/336 are not standard.

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