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Bonds & Fixed Income

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Debenture Bonds & Fixed Income qualitative A debt instrument issued by a company, which in India may be secured against assets or unsecured. Test: the instrument acknowledges a debt of the company and is issued under a debenture trust deed Default Bonds & Fixed Income qualitative A failure by a borrower to pay interest or principal when due, or a breach of another obligation under the debt agreement. Test: a scheduled payment is missed beyond any grace period, or a covenant breach triggers an event of default Dirty Price Bonds & Fixed Income The total amount a buyer pays for a bond, including accrued interest since the last coupon. Dirty Price = Clean Price + Accrued Interest Discount Bond Bonds & Fixed Income A bond trading below its face value, because its coupon is lower than the yield the market currently requires. Test: Market Price < Face Value, which implies Yield to Maturity > Coupon Rate Duration Bonds & Fixed Income years A measure of how sensitive a bond's price is to a change in interest rates. Approximate Price Change % = -Modified Duration x Change in Yield in percentage points