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SIE: Debt Securities
SIE practice questioneasyAccrued Interest

Corporate and municipal bonds calculate accrued interest on which basis?

  1. AActual/360
  2. B30/360 day count✓ Correct answer
  3. CActual/actual
  4. D30/365 day count
Explanation

Why B30/360 day count

Corporate and municipal bonds use a 30/360 day count to compute accrued interest. U.S. Treasuries use actual/actual.

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