JAIIB · AFM

CALCULATION OF YTM

Chapter notes, video classes, MCQ practice tests and quick-revision one-liners for Accounting and Financial Management for Bankers — JAIIB.

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Q

What does YTM stand for in bond valuation?

A

YTM stands for Yield to Maturity, which is the total return anticipated on a bond if it is held until it matures.

Q

What is the primary purpose of calculating YTM for a bond investor?

A

To determine the total annualised return if held to maturity.

Q

How is YTM defined in the context of debt instruments?

A

YTM is the internal rate of return (IRR) of a bond, i.e., the discount rate that equates the present value of all future cash flows (coupon payments and face value) to the bond's current market price.

Q

Which method is most accurate for calculating YTM: approximate formula or trial-and-error?

A

Trial-and-error with interpolation is more accurate.

Q

What are the cash flows considered while calculating YTM of a bond?

A

The cash flows include periodic coupon payments received during the bond's life and the face value (par value) repaid at maturity.

Q

How does increasing market interest rates affect the YTM of existing bonds?

A

YTM rises while the market price of the bond falls.

Q

What is the relationship between YTM and the current market price of a bond?

A

YTM and bond price are inversely related — when the market price rises, YTM falls, and when the market price falls, YTM rises.

Q

What is the approximate YTM formula used by bankers for quick estimation?

A

YTM ≈ [Coupon + (Face Value − Price)/n] / [(Face Value + Price)/2].

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