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Possily the most popular — in the sense that it will always be the last one in the bar, playing chopsticks on the piano when all the other business days have gone to bed, at the annual business day convention — and certainly the least arbitrary means of calculating the length of interest periods and determining interest payment dates, if your interest-beraring instrument is of a sort (such as a floating rate instrument) where there’s even any point adjusting an interest period.
See also