Learning Module 2: Fixed-Income Cash Flows and Types

Fixed Income

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Fully Amortizing Loan

\[ A=\frac{r \times \text { Principal }}{1-(1+r)^{-N}} \tag{1} \]

where:

  • \(A=\) Periodic payment
  • \(r=\) Market interest rate per period
  • Principal \(=\) Principal amount of loan or bond
  • \(N=\) Number of payment periods
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## Fully Amortizing Loan

$$
A=\frac{r \times \text { Principal }}{1-(1+r)^{-N}} \tag{1}
$$

where: 

- $A=$ Periodic payment  
- $r=$ Market interest rate per period  
- Principal $=$ Principal amount of loan or bond  
- $N=$ Number of payment periods  

Conversion Ratio

\[ \text{Conversion Ratio} = \frac{\text{Convertible Bond Par}}{{\text{Conversion Price}}} \tag{2} \]

Where:

  • The conversion ratio represents the number of common shares a bond may be converted into for a specific par value.
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### Conversion Ratio

$$
\text{Conversion Ratio} = 
\frac{\text{Convertible Bond Par}}{{\text{Conversion Price}}} \tag{2}
$$

Where:

- The conversion ratio represents the number of common shares a bond may be 
  converted into for a specific par value.  

Conversion Value

\[ \text{Conversion Value} = \text{Conversion Ratio} \times \text{Current Share Price} \tag{3} \]

Where:

  • The conversion value is one way to estimate the value of the conversion feature at any time is to compare the convertible bond’s price with its value if the bondholder were to convert the bonds today.
View Markdown Source
### Conversion Value

$$
\text{Conversion Value} = \text{Conversion Ratio} \times 
\text{Current Share Price} \tag{3}
$$

Where: 

- The conversion value is one way to estimate the value of the conversion 
  feature at any time is to compare the convertible bond’s price with its 
  value if the bondholder were to convert the bonds today.  

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