Understanding Future Values, Compound Interest, and Bond Valuation

CH5 Future Values and Compound Interest

Key Concepts:

  • Future Value: The amount an investment will grow to after earning interest.
  • Compound Interest: Interest earned on both the initial investment and accumulated interest.
  • Simple Interest: Interest earned only on the original investment.

Examples:

  • Simple Interest: $100 at 6% for 5 years earns $6 per year, resulting in a final balance of $130.
  • Compound Interest: $100 at 6% compounded annually for 5 years grows to $133.82.

Future Value Formula:

FV = PV(1+r)^t

  • FV: Future Value
  • PV: Present Value
  • r: Interest rate per period
  • t: Number of periods

Present Value Formula:

PV = FV / (1+r)^t

Discounting:

Finding the present value of a future amount.

Discount Rate:

The implied interest rate of an investment, calculated as r = (FV/PV)^(1/t) – 1.

Finding Time Periods:

t = ln(FV/PV) / ln(1+r)

Uneven Cash Flows:

Perpetuity:

A stream of equal payments that continues forever.

Annuity:

A series of equal payments made at regular intervals for a limited time.

  • Ordinary Annuity: Payments made at the end of each period.
  • Annuity Due: Payments made at the beginning of each period.

Present Value of a Perpetuity:

PV = C / r

  • C: Cash payment
  • r: Interest rate

APR and EAR:

  • Annual Percentage Rate (APR): Interest rate annualized using simple interest.
  • Effective Annual Rate (EAR): Interest rate annualized using compound interest.

CH6 Valuing Bonds

Bond Terminology:

  • Bond: A security representing a loan made by an investor to a borrower.
  • Coupon: The periodic interest payment made to the bondholder.
  • Face Value: The amount repaid to the bondholder at maturity.
  • Coupon Rate: The annual interest payment as a percentage of face value.

Bond Pricing:

The present value of all future cash flows (coupons and face value) discounted at the required rate of return.

Interest Rate Risk:

As interest rates rise, bond prices fall, and vice versa.

Yield to Maturity (YTM):

The approximate market rate of return, assuming the bond is held until maturity.

Corporate Bonds and Default Risk:

The yield on corporate bonds includes a premium to compensate for the risk of default.

Bond Ratings:

Agencies like Moody’s and Standard & Poor’s assess the creditworthiness of bonds.

CH7 Valuing Common Stocks: Dividend Discount Model

Cash Flows from Stocks:

  • Dividends
  • Sale of shares

Dividend Discount Model (DDM):

No Growth:

P0 = Div / r

Constant Growth:

P0 = D1 / (r – g)

  • P0: Current stock price
  • Div: Dividend
  • D1: Expected dividend next period
  • r: Required rate of return
  • g: Dividend growth rate

Estimating Expected Rate of Return:

r = (D1 / P0) + g