Financial Markets, Intermediaries, and Fixed Income Assets

Markets, Intermediaries & Financing Instruments

Money Markets vs. Capital Markets

FeatureMoney MarketCapital Market
Maturity< 1 year> 1 year
InstrumentsPromissory notes, treasury bills, credit lines, commercial discountsBonds, stocks, fixed-term loans
PurposeFinance working capitalFinance fixed asset investments & expansion
LiquidityHighLower
Credit RiskRelatively lowHigher

The 3 Channels of Market Operation

  • Organised institutions: NYSE, regional exchanges, regulated markets
  • OTC market: Brokers
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Capital Budgeting and Bond Valuation Formulas

Capital Budgeting Metrics

  • NPV: NPV = -C₀ + CF₁/(1+r)¹ + CF₂/(1+r)² + … + CFₙ/(1+r)ⁿ. Accept if NPV > 0.
  • IRR: The discount rate where NPV = 0. Accept if IRR > r.
  • Payback: Years to recover initial investment. Discounted Payback uses discounted cash flows.
  • PI: PI = PV(future CFs) / Initial Investment. Accept if PI > 1.
  • MIRR: Solves PV(outflows) × (1+MIRR)ⁿ = FV(inflows).

Decision Rules and Conflicts

  • NPV vs IRR: Use NPV for mutually exclusive projects or differences in scale/timing.
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Financial Decision Making and Capital Optimization

Capital Structure and Share Valuation

First, I check the shares mentioned.

Debt RatioAssetDebtEquityNS Shares
% Provided$ Finance Your CompanyRatio x AssetAsset – DebtEquity / Shares

Earnings and Return Metrics

InterestInterest ExpenseEPSExpected EPSExpected Return

% Provided. Examples:

  • 8.5 = 0.085
  • 11.7 = 0.117
  • 12.5 = 0.125
  • 16.8 = 0.168
  • 19 = 0.19
Interest x DebtNPAT / N SharesSame as EPS% Provided

Risk and Variance Calculations

Price per ShareStandard DeviationCoefficient of Variation
EPS / Expected Return

EPS

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Understanding Put-Call Parity and Derivatives Markets

Put–Call Parity

This model states that for a given call price, the corresponding put price for the same exercise price and tenure can be determined. This is known as the Put–Call Parity rule.

Consider two portfolios:

  • First Portfolio: Stock + Put
  • Second Portfolio: Call + Present Value of Strike Price

At expiry, the value of both portfolios will be equal under all conditions.

Analysis at Expiry

Case 1: Stock Price < Exercise Price (e.g., 80 < 100)

  • Portfolio A (Stock + Put): Stock price at end +
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Financial Valuation Methods: DDM, P/E, and DCF Analysis

Two-Stage Dividend Discount Model (DDM)

PQW will pay an annual dividend of 0.65 one year from now. Analysts expect this dividend to grow at 12% per year until the fifth year. After the fifth year, the growth rate will be 2% per year forever. If the firm’s equity cost of capital is 8%, what is the value of a share of PQW stock using the dividend discount model?

Given Data

  • D1 = 0.65
  • g1 (Years 1–5) = 12%
  • g2 (after Year 5) = 2%
  • r = 8%

Step 1: Calculate Dividends for Years 1–5

  • D1 = 0.65
  • D2 = 0.65(1.12)
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Capital Structure, Project Cash Flows, WACC and IRR

Capital Structure (Ch 16)

Capital structure = mix of debt and equity.

Unlevered = no debt.

Levered = some debt.

Financial leverage = fixed interest that magnifies EPS.

Debt is cheaper because interest is tax deductible.

Companies avoid all debt because too much raises bankruptcy risk.

When debt helps shareholders

Return on assets > cost of debt.

EPS after borrowing > EPS before.

When debt hurts shareholders

Return on assets < cost of debt.

EPS decreases.

Break-Even EBIT (BEEBIT)

BEEBIT graph: break-even

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