JAIIB · AFM · Chapter 3

Financial Mathematics - Calculation of Interest & Annuities

Chapter notes, video classes, MCQ practice tests and quick-revision one-liners for Accounting and Financial Management for Bankers — JAIIB.

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One-liners from this chapter

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Q

Define simple interest in banking context.

A

Interest calculated as fixed percentage of original principal only, not reinvested.

Q

What is compound interest?

A

Interest calculated on principal plus accumulated interest; reinvested each period.

Q

Formula for compound interest with m compoundings per year?

A

A = P(1 + r/100m)^(mn); rate divided by periods, exponent multiplied by periods.

Q

What is continuous compounding formula?

A

A = P·e^(rt) where e ≈ 2.71828; used in derivatives and Black-Scholes pricing.

Q

State the Rule of 72.

A

Years to double = 72 ÷ annual interest rate; quick mental-math estimate.

Q

When is Rule of 72 applicable?

A

Annual compounding only; used in deposit marketing and financial planning.

Q

Define fixed interest rate in banking.

A

Rate remains constant throughout loan/deposit tenure regardless of market changes.

Q

Define floating interest rate.

A

Rate varies periodically linked to external benchmark; EBLR regime mandatory since October 2019.

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