Chapter 3 · 2 of 100 marks · workbook pages 55-77

Terminology in Equity and Debt Markets

The vocabulary the rest of the syllabus assumes: value terms, market cap and EV, EPS and the price multiples, bond mechanics, yields, duration, bond types, and commodity terms.

Focus
  • Equity valuation terms
  • Debt terminology
  • Yield measures
  • Bond types
  • Duration
Must know
  • Equity terms include face value, book value, market value, intrinsic value, market cap, enterprise value, EPS, DPS, P/E, P/S, and P/B.
  • Debt terms include coupon, maturity, market price, redemption, holding period return, current yield, YTM, realised yield, and duration.
  • Duration rises with higher maturity and lower coupon, increasing interest-rate sensitivity.
Traps
  • Current yield ignores capital gain or loss to maturity.
  • Enterprise value is not the same as market capitalization.
  • Bond price and market interest rates move inversely.
Formulas in this chapter
Full sheet
  • Market Capitalisation: Market cap = Share price x Number of outstanding equity shares
  • Enterprise Value (EV): EV = Market cap + Total debt - Cash & cash equivalents
  • Earnings Per Share (EPS): EPS = PAT / Number of equity shares
  • P/E Ratio: P/E = Market price per share / EPS
  • Current Yield (bond): Current yield = Annual coupon / Current market price