Hi,

I hope this is the right forum for my mail. If not, please point me to the 
proper one.

The following topic is non-trivial, so please bear with me.

CALC supports the function DAYS360(...;...;type) where type is 0 or 1. 

The following is all about this function.

The online help says, for type = 0 the US method (NASD, National Association 
of Securities Dealers, Inc.) is used, whereas for type = 1 (or <> 0) the 
European method is used.

(1) To begin with: The results calculated with this function are the same (for 
the examples I checked), as those evaluated with Microsoft Excel 2000.

Question: What is the importance of this fact?

(2) The documentation is way to short. There are a couple of interest 
calculation methods used in practise , that are of the type "30/360". These 
interest calculation methods all need a corresponding type of this function.

Types are, e.g.  30/360, 30U/360, 30E/360, 30S/360, .... (these four types 
should describe only three methods, though). For a detailed description see, 
for example:

[1] http://en.wikipedia.org/wiki/Day_count_convention

A detailed definition of the interest calculation methods can be found in 

[2] http://www.swx.com/download/trading/products/bonds/accrued_interest_en.pdf

(3) For all examples I tried, DAYS360 for type = 1 yields the same results, 
as "Special German", also denoted as 30S/360 or 30E/360. Another name is 
Eurobond basis.

So, I >guess<, DAYS360 for type = 1 is meant to be this method, although it is 
called "European method" in the documentation. 

Question: Is that so? If not, what method is it?

(4) I guess DAYS360 for type = 0 is wrong! 

(This is the reason I stated (1) before and asked about its importance.)

Let me begin with the US-method (NASD, National Association of Securities 
Dealers, Inc.), that the documentation refers to.

The only reference I found is:

[3] 
http://finra.complinet.com/finra/display/display.html?rbid=1189&element_id=1159000635

which is not nearly as precise as the definitions found in reference [2] given 
above.

I >guess<, that the US-method according to NASD is the same as 30U/360, as 
described in references [1,2]. For all examples, that are given in reference 
[3], one gets the same results. 

Nevertheless, DAYS360 for type = 0 differs from 30U/360.

Examples are

D1 = 28 Feb. 2007, D2 = 29. Feb 2008 with 359 versus 360

D1 = 29 Feb. 2004, D2 = 29. Feb 2008 with 1439 versus 1440

D1 = 28 Feb. 2005, D2 = 28. Feb 2009 with 1438 versus 1440

The first value is evaluated with DAYS360(... type = 0), the second value 
corresponds to 30U/360.

So, the definition given in reference [3] is ambiguous. There are at least two 
different functions, that yield the same values for all cases given in 
reference [3].

From a practical point of view, all three examples given above, should yield a 
day count that is a multiple of 30. This is the reason I think, that the CALC 
function (and Microsoft Excel, for that matter) is wrong.

Question: Is this right, or is there a more precise definition of the NASD US 
method given in some normative source, that proves me wrong?

Question: Is there a way to improve CALC (code and documentation), so that 
all "30/360" interest calculation methods are supported? (One could do it in 
a way that does not break compatibility to the "bug" in Microsoft Excel).

Thanks for your patience -- and your response...

-Andreas.

 

 

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