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📐 Fundamentals

This section covers the core financial concepts that underpin all investment analysis: how returns are measured, how time affects interest calculations, and how taxes impact portfolio growth.

📖 What's Inside

📅 Day Count Conventions

How the number of days between two dates is calculated for interest accrual. Different conventions (ACT/365, ACT/360, 30/360, ACT/ACT) can produce meaningfully different results.

📈 Returns & Growth Rates

Simple vs logarithmic returns, annualization (CAGR), and the mathematical foundations of measuring investment performance.

💰 Taxation & Tax Efficiency

Capital gains, loss carry-forward, tax deferral advantage, and the accumulating vs distributing instrument choice. Theory only — not jurisdiction-specific advice.