ACI Dealing Certificate (#97)

A CD with a face value of USD 50 million and a coupon of 4.50% was issued at par for 90 days and is now trading at 4.50% with 30 days remaining to maturity. What has been the capital gain or loss since issue?

+USD 373,599.00
�USD 186,099.00
-USD 1,400.99
Nil