JAIIB · AFM · Chapter 21

Calculation of Interests and 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

Annually — Effective Formula / Compounding Periods per Year (m)?

A

Effective Formula: A = P (1 + r/100)^n; Compounding Periods per Year (m): 1

Q

Half-Yearly — Effective Formula / Compounding Periods per Year (m)?

A

Effective Formula: A = P (1 + r/200)^(2n); Compounding Periods per Year (m): 2

Q

Quarterly — Effective Formula / Compounding Periods per Year (m)?

A

Effective Formula: A = P (1 + r/400)^(4n); Compounding Periods per Year (m): 4

Q

Monthly — Effective Formula / Compounding Periods per Year (m)?

A

Effective Formula: A = P (1 + r/1200)^(12n); Compounding Periods per Year (m): 12

Q

Daily — Effective Formula / Compounding Periods per Year (m)?

A

Effective Formula: A = P (1 + r/36500)^(365n); Compounding Periods per Year (m): 365

Q

What is Rule of 72?

A

is a quick mental-math shortcut to estimate how many years a sum will take to double under annual compounding at a given rate.

Q

Rate behaviour during loan tenure — Fixed Rate / Floating Rate (Variable)?

A

Fixed Rate: Stays constant for the entire tenure; Floating Rate (Variable): Resets periodically with the benchmark

Q

Benchmark linkage — Fixed Rate / Floating Rate (Variable)?

A

Fixed Rate: None — rate is locked at sanction; Floating Rate (Variable): Linked to Repo Rate (EBLR), MCLR, base rate, or other benchmark

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