21156
The percentage rates are calculated on a 360 - day year , while the coupon - equivalent yield is based on a 365 - day year .
 a 360 - day year, a 365 - day year
Please list all entity words in the text that fit the category. Output format is "word1, word2". 
Option: date, organization, person, geographical social political, national religious political, facility, cardinal, location, work of art, law, event, product, ordinal, percent, time, quantity, money, language 
Text: {0} 
Answer:
 a 360 - day year, a 365 - day year