Mathematics of Individual Finance
When a depository institution compounds rates more than once per year, the effective annual rate will become greater than the stated annual rate. This is demonstrated in Example 5-4.
Example 5-4
In Example 5-3, Tim's money market states an annual percent rate of 3.4% per year. What is its effective annual rate as the result of daily compounding?
Solution 5-4
We can calculate this by taking the future value of $1 compounded for 365 periods at a rate of 3.4%/356 or .009315%. On a financial calculator the answer is [365 N 3.4/356 = %i 1 PV CPT FV] = 1.0345829. Subtracting the 1 and converting the decimal to a percent, we have 3.45629% which is a 5.6 basis point (percent of a percent) improvement in the effective rate over the stated rate.

![[Present Value]](pv.jpg)

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