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CFA Level I · Cheat Sheet

Fixed Income

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FIXED INCOME CHEAT SHEET

BOND BASICS

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BOND TYPES & EMBEDDED OPTIONS

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SENIORITY & BANKRUPTCY (Absolute Priority Rule)

Order of repayment:

  • Secured creditors (collateral-backed)
  • Senior unsecured creditors
  • Subordinated creditors
  • Preferred equity
  • Common equity (often gets $0)
  • ⚠️ Higher seniority → Lower yield required; Lower seniority → Higher yield (credit spread)

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    BOND MARKET SEGMENTS

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    YIELD MEASURES (U.S./BEY Convention)

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    QUICK CALCS

    Zero-Coupon Bond Price: $$\text{Price} = \frac{\text{FV}}{(1+r)^n}$$

    Tax-Equivalent Yield (Muni): $$\text{Taxable Equiv. Yield} = \frac{\text{Muni Yield}}{1 - \text{Tax Rate}}$$

    FRN Coupon (e.g., SOFR + 150 bps):

    • Resets each period → price stays ≈ par; low rate sensitivity

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    YIELD CURVE (Term Structure)

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    Shifts:

    • Parallel: All maturities move same direction (same amount)
    • Twist: Slope changes (short & long move opposite)
    • Butterfly: Curvature changes (middle diverges from ends)

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    YIELD CURVE THEORIES

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    COMMON TRAPS

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    FeatureDefinition
    Par ValuePrincipal amount ($1,000 typical); repaid at maturity
    Coupon RateAnnual % of par paid periodically to bondholder
    IndentureLegal contract; specifies covenants, terms, repayment
    CovenantsAffirmative (issuer must act) or Negative (issuer must refrain)
    TypeCouponPrice BehaviorKey Feature
    Fixed-RateConstantFalls when rates ↑Simple, predictable
    Floating-Rate Note (FRN)Reference rate + spread; resetsStays ≈ parLow interest rate risk
    Zero-CouponNone; issued at discountHighest sensitivityPrice = FV / (1+r)^n
    CallableFixedCapped upside when rates ↓Issuer calls when rates fall; ↓ price vs non-callable
    PutableFixedPrice floor when rates ↑Bondholder can sell back; protects on rate ↑
    ConvertibleFixedEquity-like upsideConverts to issuer's shares
    SegmentIssuerKey FeatureYield Vs. Treasury
    GovernmentNational gov't (Treasury, Gilts, Bunds)Credit risk–free (local currency)Benchmark; no spread
    CorporateCorporationsCredit risk; affected by ratingsSpread = default risk + recovery
    Municipal (Muni)State/local gov'tTax-exempt interest (federal + often state)Lower pre-tax yield; high after-tax yield for rich investors
    AgencyFannie Mae, Freddie MacImplicit gov't backingVery low spread
    SecuritizedMortgage/asset poolsPrepayment riskSpread for credit + liquidity risk
    MeasureFormulaUse
    YTM (Yield to Maturity)IRR of all cash flows; single discount ratePrimary pricing metric for bonds
    BEY (Bond Equiv. Yield)2 × (semiannual YTM)Standard U.S. bond quoting
    EAY (Effective Annual Yield)(1 + YTM/2)² – 1Accounts for compounding; comparable across products
    Spot Rate (S_t)YTM of zero-coupon bond maturity tBuilding block for valuation
    Forward Rate (f)(1 + S₂)² = (1 + S₁) × (1 + ₁f₁)Expected future short rate + risk premium
    ShapeMeaningHistorical Signal
    Normal (↗)Long rates > short ratesEconomic growth ahead; risk premium for duration
    Inverted (↘)Short rates > long ratesRecession likely; falling rate expectations
    FlatSimilar across maturitiesEconomic transition; uncertainty
    TheoryAssumptionImplication
    Pure ExpectationsNo maturity risk premiumCurve shape = market's rate expectations only
    Liquidity PreferenceAdds liquidity premium to longer bondsCurve typically upward-sloping even if rates expected flat
    Market SegmentationInvestors stick to preferred maturitySupply/demand in each segment determines shape
    TrapReality
    Callable bonds always have higher yieldTRUE—issuer option costly to bondholder; compensated by ↑ yield
    FRN price stays exactly at parFALSE—price ≈ par if spread is credit-fair; adjusts if credit changes
    Muni bonds always best for high earnersFALSE—true only if after-tax yield > comparable taxable bond
    Inverted curve = instant recessionFALSE—signals recession risk, but lag of 6–18 months common
    Spot rate = YTM for coupon bondFALSE—YTM reflects blend of spot rates; different for coupons vs. zeros

    Aligned to the CFA Institute Level I curriculum.

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