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1. On June 2011, you buy a corporate bond with FV of 1000 and annual coupon of 8

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Question

1. On June 2011, you buy a corporate bond with FV of 1000 and annual coupon of 8%. At the time of purchase, the bond had a maturity of 10 years and a yield to maturity of 12%.

On June 2012, the yield to maturity of this bond was 11.5% and you sell it at its market value. You pay 40% tax on your coupon income and 25% tax on your capital gain income.

Calculate after tax rate of return on this investment.

2. A 9%, 16-year bond has a yield to maturity of 11% and a duration of 9.25 years. If the market yield changes by 32 basis points, how much change will there be in the bond price in percentage? And in dollar price?

Explanation / Answer

1. On June 2011, you buy a corporate bond with FV of 1000 and annual coupon of 8%. At the time of purchase, the bond had a maturity of 10 years and a yield to maturity of 12%.

On June 2012, the yield to maturity of this bond was 11.5% and you sell it at its market value. You pay 40% tax on your coupon income and 25% tax on your capital gain income.

Calculate after tax rate of return on this investment.

Purchase Bond Value = pv(rate, nper,pmt,fv)

Nper  (indicates the period) = 10

PV (indicates the price) = ?

PMT (indicate the annual payment) = 1000*8% = 80

FV (indicates the face value) = 1000

Rate (indicates YTM) = 12%

Purchase Bond Value = pv( 12%,10,80,1000)

Purchase Bond Value = $ 773.99

Sale Bond Value = pv(rate, nper,pmt,fv)

Nper  (indicates the period) = 9

PV (indicates the price) = ?

PMT (indicate the annual payment) = 1000*8% = 80

FV (indicates the face value) = 1000

Rate (indicates YTM) = 11.5%

Sale Bond Value = pv( 11.5%,9,80,1000)

Sale Bond Value =  $ 809.91

Capital Gain = Sale Bond Value - Purchase Bond Value

Capital Gain = 809.91 - 773.99

Capital Gain = $ 35.92

Coupon Income = 1000*8% = $ 80

Tax on Coupon Income = 40%*80 = $ 32

Tax on Capital Gain Income = 25%*35.92 = $ 8.98

After Tax Income = Capital Gain + Coupon Income - Tax on Coupon Income - Tax on Capital Gain Income

After Tax Income = 35.92 + 80 - 32 - 8.98

After Tax Income = $ 74.94

After tax rate of return on this investment = After Tax Income/ Purchase Bond Value

After tax rate of return on this investment = 74.94/773.99

After tax rate of return on this investment = 9.68%

Answer

After tax rate of return on this investment = 9.68%