anshulandClaude Opus 5.5
6380e0d7d2
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RBI UCB Investment Directions 2025, para 152: broken-period interest paid to the seller on G-Sec / approved securities is not part of cost but an expense (confirmed by Jitendra Sir; GL 500606). The interest schedule therefore no longer carries it as a receivable to be cleared by the first coupon: the first coupon is income in full. Tests updated. Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>