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A 5.30% Coupon corporate bond with $1,000 par value is yielding 7.00%. The bond is traded and settles on March 11, 2015. The bond Pays coupon interest every june 10th and December 10th of each year. What is accrued interest dollar amount?

a.$13.25
b.$13.40
c.$13.10
d.$13.18

User Chronium
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1 Answer

3 votes

Final answer:

The accrued interest on a 5.30% coupon corporate bond with a settlement date of March 11, 2015, is calculated based on the number of days since the last coupon payment. Given the information provided, the accrued interest amounts to $13.25.

Step-by-step explanation:

The question is about calculating the accrued interest on a 5.30% coupon corporate bond with a $1,000 par value that is yielding 7.00%. The bond settles on March 11, 2015, and pays coupon interest on June 10th and December 10th of each year.

To calculate the accrued interest, we need to know the number of days from the last coupon payment date to the settlement date. The last coupon payment would have been on December 10, 2014, and the settlement date is March 11, 2015, which is 90 days apart assuming a 30/360 day count convention. The annual coupon payment is 5.30% of the $1,000 par value, which amounts to $53.00 per year or $26.50 per semi-annual period.

The accrued interest formula is:
Accrued Interest = Annual Coupon Payment x (Number of days since last coupon payment / Total days in the coupon period)

So, for this bond, it would be:
Accrued Interest = $26.50 x (90/180) = $13.25

The correct answer is a. $13.25.

User Jamie Altizer
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