4264. Unexpired term — Bonds with unexpired terms to maturity up to and including 10 years

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    1. For a bond with an unexpired term to maturity up to and including 10 years, calculate the unexpired term as the exact period in years, months, and days from the regular delivery date:

      1. to the maturity date of a non‑callable bond or callable bond selling at less than the call price, and

      2. to the first redemption date of a callable bond selling at, or at a premium over, the call price.

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