Module III·Article I·~3 min read

Bond Structure

Fixed Income: Foundation Level

Turn this article into a podcast

Pick voices, format, length — AI generates the audio

Bond Structure

Anatomy of a Bond
A bond is a debt security by which the issuer undertakes to pay the holder regular interest (coupons) and to return the principal sum (face value) at the maturity date. Bonds are the backbone of institutional portfolios and represent the largest asset class in the world ($130+ trillion).

Key Bond Parameters

ParameterDescriptionExample
Face/Par ValueAmount the issuer will return at maturity$1,000 (corporate standard)
Coupon (Coupon Rate)Annual % of face value5% = $50/year
Coupon FrequencyHow often it is paidSemiannual (US), annual (EUR)
MaturityTime left until principal is returned10 years
PriceCurrent market value98.5 (% of par = $985)
IssuerWho issued the bondUS Treasury, Apple Inc., Germany
RatingCreditworthiness assessmentAAA, BBB, BB

Pricing: Premium, Discount, Par

SituationPriceReason
At Par100Market rate = coupon
Premium> 100Market rate < coupon (bond is attractive)
Discount< 100Market rate > coupon (bond is unattractive)

Bond Yield Measures

MetricFormulaApplication
Coupon RateCoupon / Face ValueStated (nominal) rate
Current YieldCoupon / Market PriceCurrent yield
YTM (Yield to Maturity)IRR of all cash flowsTotal yield if held to maturity
YTC (Yield to Call)IRR to call dateFor callable bonds
YTW (Yield to Worst)min(YTM, YTC, ...)Conservative estimate

Example YTM Calculation

Bond: face value $1,000, coupon 5%, price $950, 5 years to maturity.
YTM ≈ 6.1% (solved numerically or with a financial calculator)
Current Yield = $50 / $950 = 5.26%
YTM > Current Yield because we will also earn $50 of capital gain ($950 → $1,000).


Types of Bonds by Issuer

TypeIssuerRisk LevelExamples
GovernmentGovernmentsMinimal (for DM)US Treasuries, German Bunds, JGB
AgencyGovernment agenciesLowFannie Mae, Freddie Mac
MunicipalLocal governmentsLow to mediumCalifornia GO Bonds, NYC Bonds
Corporate IGCompanies rated BBB+MediumApple, Microsoft, J&J
Corporate HYCompanies rated BB or belowHighNetflix (until 2021), Tesla (until 2020)
EM SovereignEM governmentsHighBrazil, Mexico, Indonesia

Clean Price vs Dirty Price

  • Clean Price — quoted price without accrued interest
  • Dirty Price (Invoice Price) = Clean + Accrued Interest
    Accrued Interest — the coupon portion accumulated since last payment
    The buyer pays the Dirty Price; the seller receives compensation for the "earned" interest.

§ Act · what next