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The 4–4–5 calendar is a method of managing accounting periods, and is a common calendar structure for some industries such as retail and manufacturing.It divides a year into four quarters of 13 weeks, each grouped into two 4-week "months" and one 5-week "month".
A calendar year begins on the New Year's Day of the given calendar system and ends on the day before the following New Year's Day, and thus consists of a whole number of days. To reconcile the calendar year with the astronomical cycle (which has a fractional number of days) certain years contain extra days ("leap days" or "intercalary days").
The coupon payment frequency. 1 = annual, 2 = semi-annual, 4 = quarterly, 12 = monthly, etc. Principal Par value of the investment. (Also known as "face value", "nominal value" or just "par"). In the case of an amortizing bond, it is the unpaid principal = outstanding principal amount (OPA) = principal balance.
A calendrical calculation is a calculation concerning calendar dates. Calendrical calculations can be considered an area of applied mathematics. Some examples of calendrical calculations: Converting a Julian or Gregorian calendar date to its Julian day number and vice versa (see § Julian day number calculation within that article for details).
In a solar calendar a year approximates Earth's tropical year (that is, the time it takes for a complete cycle of seasons), traditionally used to facilitate the planning of agricultural activities. In a lunar calendar, the month approximates the cycle of the moon phase. Consecutive days may be grouped into other periods such as the week.
Diagram comparing the Celtic, astronomical and meteorological calendars. Prior to the Christianisation of Ireland in the 5th century AD, the Celtic quarter days were observed: [4] Imbolc (February 1) Beltaine (May 1) Lughnasadh (August 1) Samhain (November 1) These are now called cross-quarter days since they fall about halfway into each of the ...
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The IMM dates are the four quarterly dates of each year which certain money market and Foreign Exchange futures contracts and option contracts use as their scheduled maturity date or termination date. The dates are the third Wednesday of March, June, September and December (i.e., between the 15th and 21st, whichever such day is a Wednesday).
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