GB/T 42336-2023
Active
National standards
GB/T 42336-2023 Interest calculation specification for fixed income securities
GB/T 42336-2023 Interest calculation specification for fixed income securities
Basic Information
Standard Code:
GB/T 42336-2023
Standard Type:
National standards
Standard Status:
Active
is_force_gb:
no
CCS Name:
Finance, insurance
ICS Name:
Financial services, banking, monetary systems, and insurance
Publish Date:
2023-03-17
Implement Date:
2023-03-17
Pages:
11 pages
Scope
This document specifies the interest calculation models for discounted, zero-coupon, amortized, and floating-rate fixed income securities, the selection and interrelationships of relevant factors for the effective benchmark interest rate of floating-rate fixed income securities, and the applicable interest calculation methods for different types of securities. This document is applicable to the calculation of interest payable by issuers of fixed income securities registered and deposited in the People's Republic of China. Note: The currency of fixed income securities is not limited. This document takes RMB as an example for regulation.
Development Information
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