紫同学2018-03-17 11:32:37

20. The accrued interest per 100 of par value for Bond G on the settlement date of 16 June 2014 is closest to: A. 0.46. B. 0.73. C. 0.92. 选B。 C is correct. The accrued interest per 100 of par value is closest to 0.92. The accrued interest is determined in the following manner: The accrued interest period is identified as 66/180. The number of days between 10 April 2014 and 16 June 2014 is 66 days based on the 30/360 day count convention. (This is 20 days remaining in April + 30 days in May + 16 days in June = 66 days total). The number of days between coupon periods is assumed to be 180 days using the 30/360 day convention. Accrued interest=t/T ×PMT where: t = number of days from the last coupon payment to the settlement date T = number of days in the coupon period t/T = fraction of the coupon period that has gone by since the last payment PMT = coupon payment per period Accrued interest=66/180×5.002=0.92 麻烦老师帮我讲解一下，这题中，PMT=5.002是如何计算的？