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SIE: Debt Securities
SIE practice questionmediumAccrued Interest

When a T-note is traded between coupon dates, how is accrued interest calculated?

  1. AInterest is only due at maturity
  2. B30/360 day-count basis
  3. CNo accrued interest is paid
  4. DActual/actual day-count basis✓ Correct answer
Explanation

Why DActual/actual day-count basis

Treasury securities use actual/actual day-count, differing from corporate and muni bonds (30/360). Accrued interest is paid at settlement, not just at maturity.

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