JAIIB · AFM

24 C AFME 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 held until it matures, expressed as an annual rate.

Q

What is the approximate YTM formula used for quick estimation?

A

YTM ≈ (Annual Coupon + Capital Gain per Year) / Average Price

Q

How is YTM different from the coupon rate of a bond?

A

The coupon rate is the fixed annual interest paid on the face value, while YTM accounts for coupon payments, capital gain or loss, and the time value of money over the bond's remaining life.

Q

What does 'capital gain per year' represent in the approximate YTM formula?

A

Difference between face value and purchase price divided by years to maturity

Q

What is the basic formula approach used to calculate YTM approximately?

A

The approximate YTM formula is: YTM = [Annual Coupon + (Face Value - Market Price) / Years to Maturity] / [(Face Value + Market Price) / 2].

Q

What is the 'average price' used in the denominator of the approximate YTM formula?

A

Average of face value and market price, i.e., (FV + MP) / 2

Q

If a bond is trading at a discount, how does YTM compare to its coupon rate?

A

When a bond trades below its face value (at a discount), the YTM will be higher than the coupon rate because the investor gains an additional return from the price appreciation at maturity.

Q

A bond with face value Rs. 1000, coupon 12%, market price Rs. 800, and 4 years to maturity has what approximate YTM?

A

Approximately 19.4%

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