CORPORATE BONDS 

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What is a corporate bond? 

A corporate bond is a debt security, a company intending to raise funds may issue a corporate bond. [Subject to the approval of various Govt authorities]

Corporate bond is issued with a fixed period validity, an investor buys it and in return gets paid with interest [as per the company’s decided terms and conditions]. On maturity, the investor gets the principal back.

The corporate bonds are rated by rating agencies, the highest quality bonds get “AAA” rating i.e. Safest and lower yielding, and the worst gets “Junk” tag.

How it operates? 

A corporate bond operates like any standard mutual fund, the NAV value decides the aggregate value of the security. 

RISK FACTORS

Relatively safer among debt funds, the schemes are mandated to invest a minimum of 80% of their corpus in the highest-rated companies. However Corporate Bonds carry as usual risk factors that are attached to the economy and company performance. 

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Components of Corporate Bonds 

PRICE

1

PAR VALUE

COUPON

CURRENT YIELD

YIELD TO MATURITY

2

3

4

5

PRICE

The price is dynamic, it depends on when you are buying it. 

PAR VALUE

This is the amount company pays back on maturity, the principal amount. 

COUPON

The interest payout is called a coupon, it depends on the bond’s attributes. 

CURRENT YIELD

The annual return a bond gives is called the current yield, if a coupon rate is 15% of a 10000 bond, 1500 is paid as interest per year. 

YIELD TO MATURITY (ytm)

It indicates the total payout issued against a bond, the current value, coupon payment until maturity, and the principal. The greater the YTM, the higher the return. 

TAX  IMPLICATIONS.

Capital gain out of less than 3 years holding period is considered a short-term capital gain and charged at the current tax slab, higher than 3 years at 20% tax on the long-term capital gain.