3.1Lesson 3.1 · Module 3

The market hidden behind simple IOUs

Stocks get attention. Bonds move the financial system. A bond is just an IOU with dates and dollars attached, but trillions of dollars of IOUs determine how governments borrow, how companies finance themselves, how banks manage liquidity, and how investors price risk.

  • A bond is a timed promise of known cash flows
  • Bond markets are huge, technical, and central to the financial system
  • Riskless bond valuation is just NPV
  • Discount bonds are the foundation of all fixed-income pricing
01Chapter 1

The bond market system

Try itIOU machine
A bond is a dated promise of dollars

How an IOU becomes a bond

A bond starts as a promise. One party needs cash today and promises to pay fixed dollars on fixed dates. Another party has cash and accepts that promise. Press Issue bond to see the cash move and the promised schedule appear.

Issuer
Borrower

Needs cash today. Promises a schedule of future payments.

GovernmentCorporationBankMunicipality
Bond contract
Face value$1,000
Coupon$50 / year
Maturity3 years
Price today$?
← pricepromised →
investorissuer
Investor
Lender

Has cash today. Buys the promise and expects the scheduled payments.

Pension fundInsurerBankIndividual
Promised cash-flow schedule
t = 0
Price paid
Year 1
Coupon $50
Year 2
Coupon $50
Year 3
Coupon + Principal $1,050
Try itFixed-income roadmap
Where this lesson sits

The fixed-income sequence

Fixed income is taught as a sequence: map the industry, value the cash flows, then add risk. This lesson covers the first three pieces — the industry overview, valuation basics, and discount bonds — so that coupon bonds, duration, and credit risk have a foundation later.

1
Industry overview
This lesson
2
Valuation basics
This lesson
3
Discount bonds
This lesson
4
Coupon bonds
5
Interest-rate risk
6
Corporate & default risk
7
The sub-prime crisis
Step 1
1 · Market map
Step 2
2 · Cash-flow anatomy
Step 3
3 · Risk menu
Step 4
4 · Discount-bond valuation

What is a fixed-income security?

Definition · Fixed-income security
A claim on promised cash flows: fixed amounts, fixed dates.

“Fixed” means the contract specifies the promised timing and amount. “Promised” does not mean guaranteed — default risk comes later. Stocks do not have fixed promised cash flows; dividends and resale prices are uncertain. Plain bonds are easier to value first because cash-flow timing is specified.

Stock

Uncertain future dividends and an uncertain resale price. No promised schedule.

Bond

A promised coupon and principal schedule with fixed dates and amounts.

Fixed amountsFixed datesPromised ≠ guaranteed
Try itStock or fixed income?
Tap a label to classify each

Pays $50 every year for 3 years, then $1,000 at maturity.

May pay dividends if the board approves.

Treasury bill pays $1,000 at maturity.

Common stock of a growing company.

02Section 4

How the bond market is classified

Try itBond market explorer
Six families of fixed income

Classifying the bond market

The bond market is not one market. It is several markets grouped by issuer and structure. Expand a card to see who issues it, what cash flows it promises, who buys it, and where the risk sits.

TREASURY
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Treasury Securities

Government IOUs.

AGENCY
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Federal Agency Securities

Agency-related borrowing.

CORPORATE
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Corporate Securities

Company IOUs.

MUNICIPAL
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Municipal Securities

Local-government IOUs.

MBS
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Mortgage-Backed Securities

Claims on a pool of mortgages.

DERIVATIVES
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Derivatives / Structured Credit

Engineered claims built on debt or credit risk.

Treasury building blocks
Treasury bill

Short-term, 4–52 weeks, sold at discount or par, pays face at maturity.

Treasury note

2, 3, 5, 7, 10-year; pays interest every six months.

Treasury bond

20 or 30-year; pays interest every six months.

STRIPS

Separated interest and principal from eligible Treasury notes/bonds/TIPS; each piece is its own zero-coupon security. Bills and FRNs are not stripped.

Build the market
0 / 6 placed

Tap a category, then tap a bucket to place it. Tap a placed chip to remove it.

Treasury SecuritiesFederal Agency SecuritiesCorporate SecuritiesMunicipal SecuritiesMortgage-Backed SecuritiesDerivatives / Structured Credit
Government
empty
Company
empty
Local Government
empty
Mortgage Pool
empty
Structured Product
empty
03Sections 5–6

Market size and issuance

Try itSpin the bond market

Before the chart: which category was largest in 2006?

Most people guess Treasuries. The 2006 data tells a different story.

Try itMarket size & issuance

Historical MIT snapshot · 2006 · not current market data.

U.S. Bond Market Debt, 2006, $ billions

In 2006, mortgage-related debt was the largest category in this MIT snapshot.

2006$ billions
Mortgage-Related
Outstanding
$6,400.4B
Share
24%

Largest slice in this snapshot. This matters because mortgage-related debt later became central to the 2007–2008 crisis.

Outstanding debt is the total amount already out there. Issuance is new debt created during the period.

Mortgage-related bonds were 24% of outstanding debt in the 2006 snapshot but 34% of issuance, showing that this area was growing quickly at the time.

04Section 7

Liquidity: huge market, uneven trading

Try itLiquidity stress simulator
Drag the slider: Normal → Stressed

Huge market, uneven liquidity

Bond markets are huge, but trading differs from stocks. Many bonds do not trade on a centralized exchange. A large issuer can have many different bonds outstanding, each with a different maturity, coupon, covenant, or structure. Some bonds trade often while others trade rarely. Treasuries are generally more liquid; structured products such as CDOs can be much less liquid.

Market regimeNormal
NormalCautiousStressed
SegmentTypical complexityTrading frequencyPrice transparencyLiquidity risk
Treasury bills / notesLowHighHighLow
Treasury bondsLowHighHighLow
Investment-grade corporateMediumMediumMediumMedium
Municipal bondsMediumMediumMediumMedium
Mortgage-backed securitiesHighMediumMediumHigh
Asset-backed securitiesHighLowLowHigh
CDOs / structured creditHighLowLowHigh

When buyers disappear, price discovery becomes harder. A bond can still have promised cash flows but become hard to sell at a fair price.

Try itWho is doing what?
0 / 8 placed

Issuers, intermediaries, investors

Three jobs power the bond market: borrowing, lending, and helping the market function. Tap a scenario, then tap a role to place it. Some institutions can appear in more than one role.

A city borrows to build a school.A pension fund buys 10-year corporate bonds to match future retiree payments.An investment bank helps a company sell new bonds.A credit-rating agency assigns a rating to a bond.A hedge fund buys mortgage-backed securities.An SPV issues asset-backed securities.A liquidity enhancer helps make trading easier.An insurance company buys bonds to back future claims.
Issuer
empty
Intermediary
empty
Investor
empty
Full participant sets
Issuer
  • Governments
  • Corporations
  • Commercial Banks
  • States
  • Municipalities
  • SPVs
  • Foreign Institutions
Intermediary
  • Primary Dealers
  • Other Dealers
  • Investment Banks
  • Credit-rating Agencies
  • Credit Enhancers
  • Liquidity Enhancers
Investor
  • Governments
  • Pension Funds
  • Insurance Companies
  • Commercial Banks
  • Mutual Funds
  • Hedge Funds
  • Foreign Institutions
  • Individuals
05Chapter 2

Bond cash-flow anatomy and risk

Bond anatomy: the promised schedule

Once you know the face value, coupon rate, and maturity, the entire promised schedule is determined. Build one below.

Definition · Principal / face value / par value
The amount repaid at maturity.
Definition · Coupon
A periodic interest payment.
Definition · Coupon rate
Annual coupon ÷ face value.
Definition · Maturity
The final date on which principal is repaid.
Worked example

A 3-year, 5% coupon bond with $1,000 face value

Year 1 pays $50, Year 2 pays $50, and Year 3 pays $1,050 — the $50 coupon plus the $1,000 principal returned at maturity.

t=0123+50+50+1,050
Try itCash-flow builder
Adjust the contract, watch the schedule update

Build a promised cash-flow schedule

Face value$1,000.00
Coupon rate5.0%
Maturity (years)3 yr
Frequency
t=0123+50+50+1,050
PeriodCouponPrincipalTotal
1$50.00$50.00
2$50.00$50.00
3$50.00$1,000.00$1,050.00
Final payment
$1,050.00
Total promised
$1,150.00

At 5.0% coupon on $1,000.00 face value, the annual coupon is $50.00. The last payment is larger because principal is returned at maturity.

This is promised cash flow, not risk-adjusted value. Discounting comes next.

06Section 10

Valuation and the risk menu

Definition · Components of valuation
The time value of the principal and the time value of the coupons.
Definition · This lesson's scope
We value riskless debt first. U.S. government debt is treated as default-risk-free in the intro model.

Is it truly riskless?

Default risk may be very low, but inflation risk and interest-rate risk can still matter. The risk menu below shows the dimensions that affect a bond beyond simple default.

Try itRisk scanner

Toggle a risk, watch the bond react

Bond diagram
Purchasing power
Payment certainty
Cash-flow timeline
Exit / sell
FX value
Affected parts
  • Inflation Purchasing power
  • Credit Payment certainty
07Chapter 3

Discount bonds and zero-coupon valuation

Pure discount bonds

The simplest bond pays once, at maturity. It is the foundation of all fixed-income pricing because every bond can be decomposed into a set of pure discount bonds.

Definition · Pure discount bond (zero-coupon bond)
A bond with no coupons that pays a single principal payment at maturity. When rates are positive it trades at a discount to face value. STRIPS are a Treasury example.
P0
Price today
F
Face value
r
Discount rate / yield
T
Maturity (years)
Example 1 · solve for price

F = $1,000, r = 5%, T = 3 years.

P0 = 1000 / (1.05)3$863.84
Example 2 · solve for yield

F = $1, P0 = 0.797, T = 5 years.

r = (1/0.797)1/5 − 1 ≈ 4.64%
Try itZero-coupon lab

Discount a single payment back to today

Face value$1,000.00
Maturity (years)3 yr
Yield (r)5.0%
Price today (P₀)
$863.84
Yield
5.00%
Discount bond: price below face
Discount tunnel — future payment travels back to today
Today (P₀)
$863.84
Year 3 (F)
$1,000.00

The payment is fixed at $1,000.00, but today it is worth 86% of face.

t=0123+1,000

Higher required return means lower price today. At r = 0 the price equals the face value; at any positive rate the future payment is worth less today.

Try itPrice vs yield
r = 5.0% · P₀ = $863.84

The price–yield relationship

For a zero-coupon bond the curve is convex and downward-sloping: higher required return means lower price today. Move the slider to slide the point along the curve.

0%5%10%15%20%02505007501000
0%20%
08Section 12

Summary and mastery check

Try itLesson 3.1 mastery check
Pass with 4 of 5 correct

Answer all questions, then check your work. You can retry any time — mastery is based on correctness, not speed.

  1. 01

    Select all that are fixed income.

  2. 02

    A 3-year 5% coupon bond with $1,000 face pays how much at year 3?

  3. 03

    Which risk means the issuer might not make promised payments?

  4. 04

    A zero-coupon bond pays $1,000 in 3 years. Yield 5%. Is the price above or below $1,000?

  5. 05

    What does STRIPS mean conceptually?

What comes next

So far, we used one rate. Real bond markets have different rates for different maturities. Next, we use those prices to read the yield curve and infer forward rates.

Lesson summary
  1. 1Fixed-income securities are claims on promised cash flows.
  2. 2Bond categories differ by issuer, structure, and risk.
  3. 3Coupon bonds pay intermediate coupons plus principal at maturity.
  4. 4Zero-coupon bonds pay only once at maturity.
  5. 5Riskless bond valuation begins with NPV.
  6. 6Higher discount rates reduce today's price.