Bond Valuation Assignment Help

Finance Terms - Bond Valuation

Bond Valuation

Bond valuation is the decision of the fair price of a bond. As with any security/capital investment, the fair value of a bond is the present value of the current of cash flows it is anticipated to create. Thus, the value of a bond is incurred by discounting the bond's anticipated cash flows to the present employing an appropriate discount rate. This discount rate is often decided by reference to similar instruments, if such instruments exist. Various related yield criteria are computed for the given price.

Bonds are long term debt securities,  issued by government and corporations entities. Purchasers of bonds receive periodic interest payments are referred as coupon payments, until maturity at which time they get the face value of the bond and the last coupon payment. Nearly all bonds pay interest semi-annually. The Bond Indenture or Loan Contract specifies the characteristics of the bond issue.

Par or Face Value
The par or face value of a bond is the amount of money that is paid to the bondholders at maturity. For most bonds the amount is $1000. It also In general represents the amount of money borrowed by the bond issuer.

Coupon Rate
The coupon rate, which is In general fixed, find outs the periodic coupon or interest payments. It is expressed as a percentage of the bond's face value. It also represents the interest cost of the bond issue to the issuer.

Coupon Payments
The coupon payments represent the periodic interest payments from the bond issuer to the bondholder. The annual coupon payment is computed be multiplying the coupon rate by the bond's face value. Since most bonds pay interest semiannually, In general one half of the annual coupon is paid to the bondholders every six months.

Maturity Date
The maturity date represents the date on which the bond matures, i.e., the date on which the face value is repaid. The last coupon payment is also paid on the maturity date.

Original Maturity
The time remaining until the maturity date when the bond was issued.

Remaining Maturity
The time currently remaining until the maturity date.

Call Date
For bonds which are callable, i.e., bonds which can be redeemed by the issuer prior to maturity, the call date represents the date at which the bond can be known.

Call Price
The amount of money that the issuer has to pay to call a callable bond. When a bond first turns callable, i.e., on the call date, the call price is  set to equal the face value plus one year's interest.

Required Return
The rate of return that investors currently expect on a bond.

Yield to Maturity
The rate of return that an investor would earn if he purchase the bond at its current market price and held it until maturity. Instead, it comprises the discount rate which equates the discounted value of a bond's future cash flows to its current market price.

Yield to Call
The rate of return that an investor would earn if he purchase a callable bond at its current market price and held it until the call date given that the bond was known on the call date. 

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