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SIE: Debt Securities
SIE practice questionmediumAccrued Interest

When a bond transaction settles, the buyer pays which of the following in addition to the market price?

  1. AFuture interest payments
  2. BCall premium
  3. CAccrued interest✓ Correct answer
  4. DAnnual interest in advance
Explanation

Why CAccrued interest

The buyer pays accrued interest for the period since the last interest payment. Future interest is received when due; call premiums are only paid if bonds are called; annual interest is not paid upfront.

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