ACCRINT Function
The ACCRINT function in Google Sheets calculates the accrued interest for a security that pays periodic interest.
Syntax
ACCRINT(issue, first_payment, settlement, rate, redemption, frequency, [day_count_convention])
issue
: The security’s issue date. This is a required parameter.first_payment
: The date of the first interest payment. This is a required parameter.settlement
: The settlement date, when the security is traded to the buyer. This is a required parameter.rate
: The annual coupon rate. This is a required parameter.redemption
: The security’s redemption value per $100 face value. This is a required parameter.frequency
: The number of coupon payments per year (1, 2, or 4). This is a required parameter.day_count_convention
: (Optional) The day count convention to use (e.g., 0 for 30/360, 1 for actual/actual).
Examples
- Basic Calculation
Calculate the accrued interest for a bond with the following details:
- Issue date: 01/01/2023
- First payment date: 07/01/2023
- Settlement date: 04/01/2023
- Annual coupon rate: 5%
- Redemption value: 100
- Payment frequency: 2
=ACCRINT("01/01/2023", "07/01/2023", "04/01/2023", 0.05, 100, 2)
This will calculate the accrued interest.
Notes
- The function assumes a standard day count convention if not specified.
- The result represents the interest accrued from the issue date to the settlement date.