CFA Level IQuantitative MethodsMedium

A bank advertises a stated annual interest rate of 8%, compounded quarterly. What is the effective annual rate (EAR)?

  1. A8.30%
  2. B8.16%
  3. C8.24%
  4. D8.00%
Show answer & explanation

Correct answer: C. 8.24%

EAR = (1 + 0.08/4)^4 - 1 = (1.02)^4 - 1 = 1.08243216 - 1 = 8.24%. The more frequent the compounding, the greater the EAR relative to the stated rate.

Why the other options are wrong

  • A. This overstates the effect of compounding beyond the actual quarterly result.
  • B. This corresponds to semiannual compounding, not quarterly.
  • D. This ignores compounding entirely, equal to the stated rate.

Effective Annual Rate (EAR)

EAR converts a stated (nominal) annual rate compounded m times per year into an equivalent annual rate reflecting the effect of compounding.

  • EAR = (1 + periodic rate)^m - 1
  • EAR > stated rate whenever m > 1
  • EAR increases as compounding frequency increases

Memory trick: More compounding, more compounding power.

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