# tablepress/3.4/libraries/vendor/PhpSpreadsheet/Calculation/Financial/Coupons.php

TablePress – Tables in WordPress made easy, version 3.4. 400 lines.

- Page: https://pluginprobe.com/plugins/tablepress/3.4/code/libraries/vendor/PhpSpreadsheet/Calculation/Financial/Coupons.php
- Raw: https://pluginprobe.com/plugins/tablepress/3.4/raw/libraries/vendor/PhpSpreadsheet/Calculation/Financial/Coupons.php
- Modified: 2026-09-30T03:50:46+00:00

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```php
<?php

namespace TablePress\PhpOffice\PhpSpreadsheet\Calculation\Financial;

use DateTime;
use TablePress\PhpOffice\PhpSpreadsheet\Calculation\DateTimeExcel;
use TablePress\PhpOffice\PhpSpreadsheet\Calculation\Exception;
use TablePress\PhpOffice\PhpSpreadsheet\Calculation\Financial\Constants as FinancialConstants;
use TablePress\PhpOffice\PhpSpreadsheet\Calculation\Functions;
use TablePress\PhpOffice\PhpSpreadsheet\Calculation\Information\ExcelError;
use TablePress\PhpOffice\PhpSpreadsheet\Shared\Date;

class Coupons
{
	private const PERIOD_DATE_PREVIOUS = false;
	private const PERIOD_DATE_NEXT = true;

	/**
				 * COUPDAYBS.
				 *
				 * Returns the number of days from the beginning of the coupon period to the settlement date.
				 *
				 * Excel Function:
				 *        COUPDAYBS(settlement,maturity,frequency[,basis])
				 *
				 * @param mixed $settlement The security's settlement date.
				 *                              The security settlement date is the date after the issue
				 *                                  date when the security is traded to the buyer.
				 * @param mixed $maturity The security's maturity date.
				 *                            The maturity date is the date when the security expires.
				 * @param mixed $frequency The number of coupon payments per year (int).
				 *                             Valid frequency values are:
				 *                               1    Annual
				 *                               2    Semi-Annual
				 *                               4    Quarterly
				 * @param mixed $basis The type of day count to use (int).
				 *                         0 or omitted    US (NASD) 30/360
				 *                         1               Actual/actual
				 *                         2               Actual/360
				 *                         3               Actual/365
				 *                         4               European 30/360
				 * @return string|int|float
				 */
				public static function COUPDAYBS(
		$settlement,
		$maturity,
		$frequency,
		$basis = FinancialConstants::BASIS_DAYS_PER_YEAR_NASD
	) {
		$settlement = Functions::flattenSingleValue($settlement);
		$maturity = Functions::flattenSingleValue($maturity);
		$frequency = Functions::flattenSingleValue($frequency);
		$basis = Functions::flattenSingleValue($basis) ?? FinancialConstants::BASIS_DAYS_PER_YEAR_NASD;

		try {
			$settlement = FinancialValidations::validateSettlementDate($settlement);
			$maturity = FinancialValidations::validateMaturityDate($maturity);
			self::validateCouponPeriod($settlement, $maturity);
			$frequency = FinancialValidations::validateFrequency($frequency);
			$basis = FinancialValidations::validateBasis($basis);
		} catch (Exception $e) {
			return $e->getMessage();
		}

		$daysPerYear = Helpers::daysPerYear(Functions::scalar(DateTimeExcel\DateParts::year($settlement)), $basis);
		if (is_string($daysPerYear)) {
			return ExcelError::VALUE();
		}
		$prev = self::couponFirstPeriodDate($settlement, $maturity, $frequency, self::PERIOD_DATE_PREVIOUS);

		if ($basis === FinancialConstants::BASIS_DAYS_PER_YEAR_ACTUAL) {
			return abs((float) DateTimeExcel\Days::between($prev, $settlement));
		}

		return (float) DateTimeExcel\YearFrac::fraction($prev, $settlement, $basis) * $daysPerYear;
	}

	/**
				 * COUPDAYS.
				 *
				 * Returns the number of days in the coupon period that contains the settlement date.
				 *
				 * Excel Function:
				 *        COUPDAYS(settlement,maturity,frequency[,basis])
				 *
				 * @param mixed $settlement The security's settlement date.
				 *                              The security settlement date is the date after the issue
				 *                                  date when the security is traded to the buyer.
				 * @param mixed $maturity The security's maturity date.
				 *                            The maturity date is the date when the security expires.
				 * @param mixed $frequency The number of coupon payments per year.
				 *                             Valid frequency values are:
				 *                               1    Annual
				 *                               2    Semi-Annual
				 *                               4    Quarterly
				 * @param mixed $basis The type of day count to use (int).
				 *                         0 or omitted    US (NASD) 30/360
				 *                         1               Actual/actual
				 *                         2               Actual/360
				 *                         3               Actual/365
				 *                         4               European 30/360
				 * @return string|int|float
				 */
				public static function COUPDAYS(
		$settlement,
		$maturity,
		$frequency,
		$basis = FinancialConstants::BASIS_DAYS_PER_YEAR_NASD
	) {
		$settlement = Functions::flattenSingleValue($settlement);
		$maturity = Functions::flattenSingleValue($maturity);
		$frequency = Functions::flattenSingleValue($frequency);
		$basis = Functions::flattenSingleValue($basis) ?? FinancialConstants::BASIS_DAYS_PER_YEAR_NASD;

		try {
			$settlement = FinancialValidations::validateSettlementDate($settlement);
			$maturity = FinancialValidations::validateMaturityDate($maturity);
			self::validateCouponPeriod($settlement, $maturity);
			$frequency = FinancialValidations::validateFrequency($frequency);
			$basis = FinancialValidations::validateBasis($basis);
		} catch (Exception $e) {
			return $e->getMessage();
		}

		switch ($basis) {
			case FinancialConstants::BASIS_DAYS_PER_YEAR_365:
				// Actual/365
				return 365 / $frequency;
			case FinancialConstants::BASIS_DAYS_PER_YEAR_ACTUAL:
				// Actual/actual
				if ($frequency == FinancialConstants::FREQUENCY_ANNUAL) {
					$daysPerYear = (int) Helpers::daysPerYear(Functions::scalar(DateTimeExcel\DateParts::year($settlement)), $basis);

					return $daysPerYear / $frequency;
				}
				$prev = self::couponFirstPeriodDate($settlement, $maturity, $frequency, self::PERIOD_DATE_PREVIOUS);
				$next = self::couponFirstPeriodDate($settlement, $maturity, $frequency, self::PERIOD_DATE_NEXT);

				return $next - $prev;
			default:
				// US (NASD) 30/360, Actual/360 or European 30/360
				return 360 / $frequency;
		}
	}

	/**
				 * COUPDAYSNC.
				 *
				 * Returns the number of days from the settlement date to the next coupon date.
				 *
				 * Excel Function:
				 *        COUPDAYSNC(settlement,maturity,frequency[,basis])
				 *
				 * @param mixed $settlement The security's settlement date.
				 *                              The security settlement date is the date after the issue
				 *                                  date when the security is traded to the buyer.
				 * @param mixed $maturity The security's maturity date.
				 *                            The maturity date is the date when the security expires.
				 * @param mixed $frequency The number of coupon payments per year.
				 *                             Valid frequency values are:
				 *                               1    Annual
				 *                               2    Semi-Annual
				 *                               4    Quarterly
				 * @param mixed $basis The type of day count to use (int) .
				 *                         0 or omitted    US (NASD) 30/360
				 *                         1               Actual/actual
				 *                         2               Actual/360
				 *                         3               Actual/365
				 *                         4               European 30/360
				 * @return string|float
				 */
				public static function COUPDAYSNC(
		$settlement,
		$maturity,
		$frequency,
		$basis = FinancialConstants::BASIS_DAYS_PER_YEAR_NASD
	) {
		$settlement = Functions::flattenSingleValue($settlement);
		$maturity = Functions::flattenSingleValue($maturity);
		$frequency = Functions::flattenSingleValue($frequency);
		$basis = Functions::flattenSingleValue($basis) ?? FinancialConstants::BASIS_DAYS_PER_YEAR_NASD;

		try {
			$settlement = FinancialValidations::validateSettlementDate($settlement);
			$maturity = FinancialValidations::validateMaturityDate($maturity);
			self::validateCouponPeriod($settlement, $maturity);
			$frequency = FinancialValidations::validateFrequency($frequency);
			$basis = FinancialValidations::validateBasis($basis);
		} catch (Exception $e) {
			return $e->getMessage();
		}

		/** @var int $daysPerYear */
		$daysPerYear = Helpers::daysPerYear(Functions::Scalar(DateTimeExcel\DateParts::year($settlement)), $basis);
		$next = self::couponFirstPeriodDate($settlement, $maturity, $frequency, self::PERIOD_DATE_NEXT);

		if ($basis === FinancialConstants::BASIS_DAYS_PER_YEAR_NASD) {
			$settlementDate = Date::excelToDateTimeObject($settlement);
			$settlementEoM = Helpers::isLastDayOfMonth($settlementDate);
			if ($settlementEoM) {
				++$settlement;
			}
		}

		return (float) DateTimeExcel\YearFrac::fraction($settlement, $next, $basis) * $daysPerYear;
	}

	/**
	 * COUPNCD.
	 *
	 * Returns the next coupon date after the settlement date.
	 *
	 * Excel Function:
	 *        COUPNCD(settlement,maturity,frequency[,basis])
	 *
	 * @param mixed $settlement The security's settlement date.
	 *                              The security settlement date is the date after the issue
	 *                                  date when the security is traded to the buyer.
	 * @param mixed $maturity The security's maturity date.
	 *                            The maturity date is the date when the security expires.
	 * @param mixed $frequency The number of coupon payments per year.
	 *                             Valid frequency values are:
	 *                               1    Annual
	 *                               2    Semi-Annual
	 *                               4    Quarterly
	 * @param mixed $basis The type of day count to use (int).
	 *                         0 or omitted    US (NASD) 30/360
	 *                         1               Actual/actual
	 *                         2               Actual/360
	 *                         3               Actual/365
	 *                         4               European 30/360
	 *
	 * @return float|string Excel date/time serial value or error message
	 */
	public static function COUPNCD(
		$settlement,
		$maturity,
		$frequency,
		$basis = FinancialConstants::BASIS_DAYS_PER_YEAR_NASD
	) {
		$settlement = Functions::flattenSingleValue($settlement);
		$maturity = Functions::flattenSingleValue($maturity);
		$frequency = Functions::flattenSingleValue($frequency);
		$basis = Functions::flattenSingleValue($basis) ?? FinancialConstants::BASIS_DAYS_PER_YEAR_NASD;

		try {
			$settlement = FinancialValidations::validateSettlementDate($settlement);
			$maturity = FinancialValidations::validateMaturityDate($maturity);
			self::validateCouponPeriod($settlement, $maturity);
			$frequency = FinancialValidations::validateFrequency($frequency);
			FinancialValidations::validateBasis($basis);
		} catch (Exception $e) {
			return $e->getMessage();
		}

		return self::couponFirstPeriodDate($settlement, $maturity, $frequency, self::PERIOD_DATE_NEXT);
	}

	/**
				 * COUPNUM.
				 *
				 * Returns the number of coupons payable between the settlement date and maturity date,
				 * rounded up to the nearest whole coupon.
				 *
				 * Excel Function:
				 *        COUPNUM(settlement,maturity,frequency[,basis])
				 *
				 * @param mixed $settlement The security's settlement date.
				 *                              The security settlement date is the date after the issue
				 *                                  date when the security is traded to the buyer.
				 * @param mixed $maturity The security's maturity date.
				 *                            The maturity date is the date when the security expires.
				 * @param mixed $frequency The number of coupon payments per year.
				 *                             Valid frequency values are:
				 *                               1    Annual
				 *                               2    Semi-Annual
				 *                               4    Quarterly
				 * @param mixed $basis The type of day count to use (int).
				 *                         0 or omitted    US (NASD) 30/360
				 *                         1               Actual/actual
				 *                         2               Actual/360
				 *                         3               Actual/365
				 *                         4               European 30/360
				 * @return string|int
				 */
				public static function COUPNUM(
		$settlement,
		$maturity,
		$frequency,
		$basis = FinancialConstants::BASIS_DAYS_PER_YEAR_NASD
	) {
		$settlement = Functions::flattenSingleValue($settlement);
		$maturity = Functions::flattenSingleValue($maturity);
		$frequency = Functions::flattenSingleValue($frequency);
		$basis = Functions::flattenSingleValue($basis) ?? FinancialConstants::BASIS_DAYS_PER_YEAR_NASD;

		try {
			$settlement = FinancialValidations::validateSettlementDate($settlement);
			$maturity = FinancialValidations::validateMaturityDate($maturity);
			self::validateCouponPeriod($settlement, $maturity);
			$frequency = FinancialValidations::validateFrequency($frequency);
			FinancialValidations::validateBasis($basis);
		} catch (Exception $e) {
			return $e->getMessage();
		}

		$yearsBetweenSettlementAndMaturity = DateTimeExcel\YearFrac::fraction(
			$settlement,
			$maturity,
			FinancialConstants::BASIS_DAYS_PER_YEAR_NASD
		);

		return (int) ceil((float) $yearsBetweenSettlementAndMaturity * $frequency);
	}

	/**
	 * COUPPCD.
	 *
	 * Returns the previous coupon date before the settlement date.
	 *
	 * Excel Function:
	 *        COUPPCD(settlement,maturity,frequency[,basis])
	 *
	 * @param mixed $settlement The security's settlement date.
	 *                              The security settlement date is the date after the issue
	 *                              date when the security is traded to the buyer.
	 * @param mixed $maturity The security's maturity date.
	 *                            The maturity date is the date when the security expires.
	 * @param mixed $frequency The number of coupon payments per year.
	 *                             Valid frequency values are:
	 *                               1    Annual
	 *                               2    Semi-Annual
	 *                               4    Quarterly
	 * @param mixed $basis The type of day count to use (int).
	 *                         0 or omitted    US (NASD) 30/360
	 *                         1               Actual/actual
	 *                         2               Actual/360
	 *                         3               Actual/365
	 *                         4               European 30/360
	 *
	 * @return float|string Excel date/time serial value or error message
	 */
	public static function COUPPCD(
		$settlement,
		$maturity,
		$frequency,
		$basis = FinancialConstants::BASIS_DAYS_PER_YEAR_NASD
	) {
		$settlement = Functions::flattenSingleValue($settlement);
		$maturity = Functions::flattenSingleValue($maturity);
		$frequency = Functions::flattenSingleValue($frequency);
		$basis = Functions::flattenSingleValue($basis) ?? FinancialConstants::BASIS_DAYS_PER_YEAR_NASD;

		try {
			$settlement = FinancialValidations::validateSettlementDate($settlement);
			$maturity = FinancialValidations::validateMaturityDate($maturity);
			self::validateCouponPeriod($settlement, $maturity);
			$frequency = FinancialValidations::validateFrequency($frequency);
			FinancialValidations::validateBasis($basis);
		} catch (Exception $e) {
			return $e->getMessage();
		}

		return self::couponFirstPeriodDate($settlement, $maturity, $frequency, self::PERIOD_DATE_PREVIOUS);
	}

	private static function monthsDiff(DateTime $result, int $months, string $plusOrMinus, int $day, bool $lastDayFlag): void
	{
		$result->setDate((int) $result->format('Y'), (int) $result->format('m'), 1);
		$result->modify("$plusOrMinus $months months");
		$daysInMonth = (int) $result->format('t');
		$result->setDate((int) $result->format('Y'), (int) $result->format('m'), $lastDayFlag ? $daysInMonth : min($day, $daysInMonth));
	}

	private static function couponFirstPeriodDate(float $settlement, float $maturity, int $frequency, bool $next): float
	{
		$months = 12 / $frequency;

		$result = Date::excelToDateTimeObject($maturity);
		$day = (int) $result->format('d');
		$lastDayFlag = Helpers::isLastDayOfMonth($result);

		while ($settlement < Date::PHPToExcel($result)) {
			self::monthsDiff($result, $months, '-', $day, $lastDayFlag);
		}
		if ($next === true) {
			self::monthsDiff($result, $months, '+', $day, $lastDayFlag);
		}

		return (float) Date::PHPToExcel($result);
	}

	private static function validateCouponPeriod(float $settlement, float $maturity): void
	{
		if ($settlement >= $maturity) {
			throw new Exception(ExcelError::NAN());
		}
	}
}

```