Finance Investment Analysis & Portfolio Management , FM 01, MBA Notes unit 1

 

Unit I

Investment Overview of Capital Market: Market of securities, Stock Exchange and New Issue Markets - their nature, structure, functioning and limitations; Trading of securities: equity and debentures/ bonds.  Securities trading - Types of orders, margin trading, clearing and settlement procedures. Regularity systems for equity markets, Type of investors, Aim & Approaches of Security analysis.


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 Securities Market

It’s where trades of securities such as stocks and bonds take place based on demand and supply. Securities markets determine price and participants can be both professional and non-professional.

 Securities markets are divided into two levels. Primary markets are where new securities are issued, while secondary markets are where existing securities are bought and sold.

The securities market encompasses organized exchanges, as well as over-the-counter markets where trading is done directly between brokers and dealers.

 Securities fall into three main categories:

  • Equity securities. This is just a posh name for stocks. When you buy shares, you own part of a company.
  • Debt securities. Also known as fixed-income securities, these are better known as bonds. When you buy them you're lending money to a company.
  • Derivative securities. With these, you're granted the right to trade financial securities at pre-agreed terms instead of owning shares outright. Options contracts are a type of derivative security.

Functions of securities markets

The three basic functions of securities markets are:

1-Capital formation

the companies that need capital to function, and the investors with capital that are looking for a return on their investments. It also connects investors together, those that are looking to liquefy and sell their securities, and those who want to buy those same securities.

2-Liquidity,

The liquidity of securities is crucial to the buyer, and it can be the decision-maker on whether or not the buyer will invest.

3- Risk management.

These markets diminish the risk involved with purchasing securities by diversifying and hedging their investments. They can purchase groups of securities to lower the overall risk, despite some of the securities having a higher individual risk. Derivatives are further measures to eliminate risks; they create a maximum loss and secure investment gains.

 

STOCK EXCHANGES IN INDIA

 Stock Exchange (also known as the stock market or share market) is one of the main integral parts of the capital market in India. It plays a vital role in growing industries and commerce of a country which eventually affects the economy. It is a well-organized market for purchase and sale of corporate and other securities which facilitates companies to raise capital by pooling funds from different investors as well as act as an investment intermediary for investors. Moreover, it ensures that securities should be traded according to some pre-defined rules and regulations. London Stock Exchange is the oldest stock exchange in the world whereas the Bombay Stock Exchange is the oldest one in India. In India, there are 7 Stock Exchanges out of which NSE and BSE are the two main indices. Most of the trading in the Indian Stock Market takes place on these two stock exchanges. Both the exchanges follow the same trading hours, trading mechanism, settlement process etc. At the last count, BSE comprises of 5800 listed firms whereas, on the other hand, its rival NSE consists of 1659 listed firms. Interestingly, out of all the firms listed on BSE, only around 500 firms constitute more than 90 % of its market capitalization.

Bombay Stock Exchange

 (BSE) is the leading and fastest stock exchange in India as well as in South Asia established in 1875. Bombay stock exchange is the world's 11th largest stock market by market capitalization at $1.7 trillion as of 31 January 2015 (Monthly Reports, World Federation of Exchanges). More than 5,000 companies are listed on BSE. The main index of Bombay stock exchange is Sensex which comprises 30 stocks.

National Stock Exchange

NSE was incorporated in 1992 as a tax-paying company and was recognized as a stock exchange in 1993 under the Securities Contracts (Regulation) Act 1956. NSE is the 12th largest stock exchange in the world with a market capitalization of more than US$ 1.65 trillion as on 31 January 2015 (Monthly Reports, World Federation of Exchanges). Moreover, it was the first exchange to provide a fully automated screen-based electronic trading system. Nifty is the indices to measure the overall performance of the National Stock Exchange which comprises of 50 stock index.

Functions of Stock Exchange

 The Stock Exchange serves two critical functions:

• It provides a critical link between companies that need funds to set up a new business or to expand their current operations and interested investors.

• Stock Exchange also acts as a guide for the investors that have excess funds to invest in such companies.

SECTOR INDICATORS by Stock Exchange

 There are a number of sectors or industries which are listed on the National Stock Exchange and Bombay Stock Exchange. In addition to this, an individual sector comprises of a number of companies. There are around 73 sectors listed on NSE and BSE separately. Some of the important sectors present on both the exchanges are as follows:-

 BANKING SECTOR

 AUTOMOBILE SECTOR

INFORMATION TECHNOLOGY SECTOR

 METAL SECTOR

REAL ESTATE SECTOR

 FMCG SECTOR

MEDIA & ENTERTAINMENT SECTOR

PHARMACEUTICALS SECTOR

 POWER SECTOR

 PSU BANK SECTOR

 

National Stock Exchange

The National Stock The exchange is located in Mumbai. It was incorporated in 1992 and became a stock exchange in 1993. The basic purpose of this exchange was to bring transparency to the stock markets. It started its operations in the wholesale debt market in June 1994. The equity market segment of the National Stock Exchange commenced its operations in November 1994 whereas, in the derivatives segment, it started its operations in June 2000. It has a completely modern and fully automated 3 screen-based trading system having more than two lakh trading terminals, which provides the facility to the investors to trade from anywhere in India. It is playing an important role to reform the Indian equity market to bring a more transparent, integrated, and efficient stock market. As of July 2013, it has a market capitalization of above than $989 billion.

The total of 1635 companies are listed on the National Stock Exchange. The popular index of NSE, The CNX NIFTY is extremely used by the investor throughout India as well as internationally. NSE was firstly introduced by leading Indian financial institutions. It offers trading, settlement, and clearing services in equity and debt market and also in derivatives. It is one of India’s largest exchanges internationally in cash, currency, and index options trading. There are a number of domestic and global companies that hold a stake in the exchange. Some domestic companies include GIC, LIC, SBI, and IDFC Ltd. Among foreign investors, few are City Group Strategic Holdings, Mauritius limited, Norwest Venture Partners FII (Mauritius), MS Strategic (Mauritius) Limited, Tiger Global five holdings, have a stake in NSE.

The National Stock Exchange replaced open outcry system, i.e. floor trading with the screen-based automated system. Earlier, the price information can be accessed only by a few people but now information can be seen by the people even in a remote location.

The paper-based settlement system was replaced by an electronic screen-based system and settlement of trade transactions was done on time. NSE also created National Securities Depository Limited (NSDL) permitted investors to hold and manage their shares and bonds electronically through Demat account. An investor can hold and trade in even one share.

Now, the physical handling of securities eliminated so the chances of damage or misplacing of securities reduced to a minimum and to hold the equities become more convenient.

The National Security Depository Limited’s electronically security handling, convenience, transparency, low transaction prices and efficiency in trade which is affected by NSE, has enhanced the reach of Indian stock market to domestic as well as international investors.

The new issues market

The new issues, placed first in the new issue market, can be disposed of subsequently in the stock exchange. The stock exchange provides the mechanism for regular and continuous purchase and sale of securities. This facility is of immense utility to potential investors who are assured that they may be able to dispose of the allotment of shares at any time. Thus the two markets are complementary in nature. Both the markets are connected to each other even at the time of the new issue. The companies, which make a new issue, apply for listing of shares on a recognized stock exchange. Listing of shares adds prestige to the firm and widens the market for the investors. The companies, which want stock exchange listing, have to comply with statutory rules and regulations of the stock exchange to ensure fair dealings in them. The stock exchanges, thus, exercise considerable control over the organization of new issues.

Functions of New Issue Market

The main function of the new issue market is to facilitate the transfer of resources from savers to the users. The savers are individuals, commercial banks, insurance companies, etc. The users are public limited companies and the government. The new issue market plays an important role in transferring shares for production purposes, an important requisite for economic growth. It is not only a platform for raising finance to establish new enterprises but also for expansion/ diversification/ modernization of existing units.

New Issue Market performs three main functions which include

 1) Origination

It refers to the work of investigation, analysis, and processing of new project proposals. This function starts before an issue is actually floated in the market. There are two aspects of this function. A careful study of the technical, economic and financial viability is necessary to ensure the soundness of the project function of origination is done by merchant bankers who may be commercial banks, all India financial institutions or private firms.

 2) Underwriting

It is an agreement whereby the underwriter promises to subscribe to a specified number of shares or debentures or a specified quantity of stock in the event of the public not subscribing to the issue. If the issue is fully subscribed, then there is no liability for the underwriter. If a part of share issues remain unsold, the underwriter will buy the unsold shares.

3) Distribution.

 Distribution is the function of the sale of securities to ultimate investors. This service is performed by brokers and agents who maintain regular and direct contact with the ultimate investors

Main features of the primary market (a type of Capital Market) are as follow:

(1) It is related to New Issues:

The first, an important feature of the primary market is that it is related to the new issues. Whenever a company issues new shares or debentures, it is known as Initial Public Offer (IPO).

(2) It has No Particular Place:

Primary the market is not the name of any particular place but the activity of bringing in new issues is called the primary market.

(3) It has Various Methods of Floating Capital:

(i) Public Issue:

Under this method, the company issues a prospectus and invites the general public to purchase shares or debentures.

(ii) Offer for Sale:

 

Under this method, firstly the new securities are offered to an intermediary (general firms of stockbrokers) at a fixed price. They further resell the same to the general public. The advantage of doing this is that the issuing company feels free from the tedious work of making a public issue.

(iii) Private Placement:

Under this method, the company sells securities to the institutional investors or brokers instead of selling them to the general public. They, in turn, sell these securities to the selected clients at a higher price. This method is preferred as it is a cheaper method of raising funds as compared to a public issue.

(iv) Right Issue:

This method is used by those companies that have already issued their shares. When an existing company issues new shares, first of all, it invites its existing shareholders. This issue is called the right issue. In this case, the shareholder has the right either to accept the offer for himself or assign a part or all of his right in favor of another person.

(v) Electronic Initial Public Issue (e-IPOs):

Under this method, companies issue their securities through the electronic medium (i.e. internet). The company issuing securities through this medium enters into a contract with a Stock Exchange.

 

(4) It Comes before the Secondary Market:

The transactions are first made in the primary market. The turn of the secondary market comes later.

Advantages of Primary Market 

§  Companies can raise capital at relatively low cost, and the securities so issued in the primary market provide high liquidity as the same can be sold in the secondary market almost immediately.

§  The primary market is an important source for mobilisation of savings in an economy. Funds are mobilised from commoners for investing in other channels. It leads to monetary resources being put into investment options.

§  Chances of price manipulation in the primary market are considerably less when compared to the secondary market. Such manipulation usually occurs by deflating or inflating a security price, thereby deliberately interfering with fair and free operations of the market.

§  The primary market acts as a potential avenue for diversification to cut down on risk. It enables an investor to allocate his/her investment across different categories involving multiple financial instruments and industries.

§  It is not subject to any market fluctuations. The prices of stocks are determined before an initial public offering, and investors know the actual amount they will have to invest.

Disadvantages of Primary Market

§  There may be limited information for an investor to access before investment in an IPO since unlisted companies do not fall under the purview of regulatory and disclosure requirements of the Securities and Exchange Board of India.

§  Each stock is exposed to varying degrees of risk, but there is no historical trading data in a primary market for analyzing IPO shares because the company is offering its shares to the public for the first time through an initial public offering.

§  In some cases, it may not be favorable for small investors. If a share is oversubscribed, small investors may not receive share allocation.

The Secondary Market in Old Issues:

 

This market deals in existing securities. Its main function is to provide liquidity to such securities. Liquidity of an asset means its easy convertibility into cash at short notice and with minimal loss of capital value.

This liquidity is provided by providing a continuous market for securities, that is, a market where a security cart be bought or sold at any time during business hours at small transaction cost and at comparatively small variations from the last quoted price.

This, of course, is true of only ‘active’ securities for which there are always buyers and sellers in the market. ‘Activeness’ is a property of individual securities, not of the market.

The function of providing liquidity to old stocks is important both for attracting new finance and in other ways. The secondary market provides an opportunity to all concerned to invest in securities and when they like. This opens a way for continuous inflow of funds into the market.

 

There are two segments of the secondary market:

(a) Organized stock exchange,

(b) Over-the-counter market.

Over-the-counter market

Such securities as are not ‘listed’ on an organized stock exchange. These are securities of small companies and have only a limited market. Their prices are determined through direct negotiation between stock brokers and not through open bidding as is the case with ‘listed’ securities on a stock exchange. The main action of the stock market is concentrated on these exchanges.  

Most Important Functions of Stock Exchange/Secondary Market

1. Economic Barometer:

A stock exchange is a reliable barometer to measure the economic condition of a country.   

2. Pricing of Securities:

The stock market helps to value the securities on the basis of demand and supply factors

3. Safety of Transactions:

In stock market only the listed securities are traded and stock exchange authorities include the companies names in the trade list only after verifying the soundness of company.  

4. Contributes to Economic Growth:

In stock exchange securities of various companies are bought and sold.   

5. Spreading of Equity Cult:

Stock exchange encourages people to invest in ownership securities by regulating new issues, better trading practices and by educating public about investment.

6. Providing Scope for Speculation:

To ensure liquidity and demand of supply of securities the stock exchange permits healthy speculation of securities.

7. Liquidity:

The main function of stock market is to provide ready market for sale and purchase of securities and providing liquidity facilities.

8. Better Allocation of Capital:

The general public hesitates to invest in securities of loss making companies. So stock exchange facilitates allocation of investor’s fund to profitable channels.

9. Promotes the Habits of Savings and Investment:

The stock market offers attractive opportunities of investment in various securities.


Limitations


1.      Unethical practices: Many unethical practices are rampant in Indian stock markets. Prices of shares are artificially increased before rights issues by circular trading .

2.      Misinformation: Funds are raised from investors promising investment in projects yielding high returns.

3.      Absence of Genuine Investors: A very small proportion of purchases and sales effected in a stock exchange are by genuine investors. Speculators constitute a major portion of the market. Many of the transactions are carried out by speculators who plan to derive profits from short term fluctuations in prices of securities.  

4.      Fake shares: Frauds involving forged share certificates are quite common. Investors who buy shares unfortunately may get such fake certificates.  

5.      Insider trading: Insider trading is a common occurrence in many stock exchanges.  

6.      Unofficial transactions: Unofficial markets exist along with the regular stock exchange. Trading takes place in these unofficial stock exchanges after trading hours of the regular stock exchange.  

7.      Prevalence of Price Rigging: Price rigging is a common evil plaguing the stock markets in India. Companies which plan to issue securities artificially try to increase the share prices, to make their issue attractive as well as enable them to price their issue at a high premium. Promoters enter into a secret agreement with the brokers.

8.      Thin trading: Though many companies are listed in stock exchange, many are not traded.  

9.      Excessive Speculation: There is excessive speculation in some shares which artificially results in increasing or decreasing the prices.  

10.  Underdeveloped debt market: The debt market in India has not been developed to the required extent. There is very little liquidity in the debt markets.

11.  Payment crisis: Market players indulge in excessive speculation and trading to profit from the increase and decrease in prices

12.  Poor liquidity: The main objective of listing shares in a stock exchange is to provide liquidity.  

13.  Inadequate instruments: The markets are dominated by equity. Convertible debenture issues are very rare. 

14.  Influence of Financial Institutions: The equity markets are dominated by large players such as mutual funds.

15.  Domination of FII’s: Foreign institutional investors have come to play a major role in the Indian markets. They have pumped in billions of dollars and buy and sell in large quantities.  

16.  Odd lots: Odd lots suffer from poor liquidity. The number of odd lot dealers is very less and odd lots have to be sold at a lower price.

17.  Poor services: The number of brokers is less and many brokers provide very poor service to investors, There are more than 50,000 sub-brokers and they are totally unregulated. There are many instances of sub brokers committing fraudulent acts and investors losing money.

 

 

Security -

The term "security" is a fungible, negotiable financial instrument that holds some type of monetary value. It represents an ownership position in a publicly-traded corporation—via stock—a creditor relationship with a governmental body or a corporation—represented by owning that entity's bond—or rights to ownership as represented by an option.

Securities can be broadly categorized into two distinct types:

1- Equities and 2-Debts.

 However, you will also see hybrid securities that combine elements of both equities and debts.

Equity Securities

An equity security represents ownership interest held by shareholders in an entity (a company, partnership or trust), realized in the form of shares of capital stock, which includes shares of both common and preferred stock. Holders of equity securities are typically not entitled to regular payments—although equity securities often do pay out dividends—but they are able to profit from capital gains when they sell the securities (assuming they've increased in value, naturally). Equity securities do entitle the holder to some control of the company on a pro rata basis, via voting rights. In the case of bankruptcy, they share only in residual interest after all obligations have been paid out to creditors. They are sometimes offered as payment-in-kind.

 

Debt Securities

A debt security represents money that is borrowed and must be repaid, with terms that stipulates the size of the loan, interest rate, and maturity or renewal date. Debt securities, which include government and corporate bonds, certificates of deposit (CDs) and collateralized securities (such as CDOs​ and CMOs​), generally entitle their holder to the regular payment of interest and repayment of principal (regardless of the issuer's performance), along with any other stipulated contractual rights (which do not include voting rights). They are typically issued for a fixed term, at the end of which they can be redeemed by the issuer. Debt securities can be secured (backed by collateral) or unsecured, and, if unsecured, may be contractually prioritized over other unsecured, subordinated debt in the case of a bankruptcy. 

Hybrid Securities

Hybrid securities, as the name suggests, combine some of the characteristics of both debt and equity securities. Examples of hybrid securities include equity warrants (options issued by the company itself that give shareholders the right to purchase stock within a certain timeframe and at a specific price), convertible bonds (bonds that can be converted into shares of common stock in the issuing company) and preference shares (company stocks whose payments of interest, dividends or other returns of capital can be prioritized over those of other stockholders)

 

 

Preference Capital

The Preference Capital is that portion of capital which is raised through the issue of the preference shares. This is the hybrid form of financing that has certain characteristics of equity and certain attributes of debentures.

Advantages of Preference Capital

·         There is no legal obligation on the firm to pay a dividend to the preference shareholders.

·         The redemption of preference shares is not distressful for a firm since the shares are redeemed out of the profits and through the issue of fresh shares (preference shares and equity shares).

·         The preference capital is considered as a component of net worth and hence the creditworthiness of the firm increases.

·         Preference shareholders do not enjoy the voting rights, and thus, there is no dilution of control.

Disadvantages of Preference Capital

·         It is very expensive as compared to the debt-capital because unlike debt interest, preference dividend is not tax deductible.

·         Although, there is no legal obligation to pay the preference dividends, when the payment is made it is done along with the arrears.

·         The preference shareholder can claim prior to the equity shareholders, in case the dividends are being paid or at the time of winding up of the firm.

·         If the company does not pay or skips the preference dividend for some time, then the preference shareholders could acquire the voting rights.

The preference capital is similar to the equity in the sense: the preference dividend is paid out of the distributable profits, it is not obligatory on the part of the firm to pay the preference dividend, these dividends are not tax-deductible.

The portion of the preference capital resembles the debentures: the rate of dividend is fixed, preference shareholders are given priority over the equity shareholders in case of dividend payment and at the time of winding up of the firm, the preference shareholders do not have the right to vote and the preference capital is repayable.

Equity Capital

Invested money that, in contrast to debt capital, is not repaid to the investors in the normal course of business. It represents the risk capital staked by the owners through purchase of a company’s common stock (ordinary shares).

The value of equity capital is computed by estimating the current market value of everything owned by the company from which the total of all liabilities is subtracted. On the balance sheet of the company, equity capital is listed as stockholders’ equity or owners’ equity. Also called equity financing or share capital.

Advantage of Equity Capital

(i) Fixed Costs Unchanged By Equity Capital

Equity financing has no fixed payment requirements. As a result, the investments do not increase a company’s fixed costs or fixed payment burden. In addition, dividends to be paid to equity investors can be deferred and cash can be directed to business opportunities and operating requirements as needed.

(ii) Collateral-Free Financing

Equity investors do not require a pledge of collateral. Existing business assets remain unencumbered and available to serve as security for loans. In addition, assets purchased with equity capital can be used to secure future long-term debt.

(iii) Long-Term Financing

Equity investors are focused on future earnings and increasing the value of a business rather than the immediate return on their investment in the form of interest payments or dividends. As a result, businesses can rely on equity capital to finance projects for which the earnings or returns may not occur for some time, if at all.

(iv) Convenant-Free Financing

A lender is concerned with the repayment of debt. The lender wants to ensure that loan proceeds increase company assets, which generate cash to repay loans. Therefore, lenders establish financial covenants that restrict how loan proceeds are used. Equity investors establish no such covenants; they rely on governance rights to protect their interests.

Disadvantage of Equity Capital

(i) Investor Expectations

Neither profits nor business growth nor dividends are guaranteed for equity investors. The returns to equity investors are more uncertain than returns earned by debt holders. As a result, equity investors anticipate a higher return on their investment than that received by lenders.

(ii) Business Form Requirements

Legal restrictions govern the use of equity financing and the structure of the financing transactions. In fact, equity investors have financial rights, including a claim to distributed dividends and proceeds from the sale of the company in which they invest. The equity investors also have governance rights pertaining to the board of directors' election and approval of major business decisions. These rights dilute the ownership and control of a company and increase the oversight of management decisions.

(iii) Financial Returns Distribution

Each investor in a company has a right to the cash flow generated by the business after all other claims are paid. If the business is sold, the owners share cash equal to the net proceeds of the business if  again occurs on the sale. The investors’ net return is equal to the net proceeds of the sale less the cash they invested in the business. The legal restrictions that govern the use of equity financing determine the return received by an individual.

 

Debentures/Bonds

 Trading securities is a category of securities that includes both debt securities and equity securities, and which an entity intends to sell in the short term for a profit that it expects to generate from increases in the price of the securities. This is the most common classification used for investments insecurities.

Trading is usually done through an organized stock exchange, which acts as the intermediary between a buyer and seller, though it is also possible to directly engage in purchase and sale transactions with counterparties.

Trading securities are recorded in the balance sheet of the investor at their fair value as of the balance sheet date. This type of marketable security is always positioned in the balance sheet as a current asset.

If there is a change in the fair value of such an asset from period to period, this change is recognized in the income statement as again or loss.

Other types of marketable securities are classified as available-for-sale and held-to-maturity.

Debentures

Debentures are a debt instrument used by companies and the government to issue the loan. The loan is issued to corporates based on their reputation at a fixed rate of interest. Debentures are also known as a bond which serves as an IOU between issuers and purchaser. Companies use debentures when they need to borrow the money at a fixed rate of interest for its expansion. Secured and Unsecured, Registered and Bearer, Convertible and Non-Convertible, First and Second, are four types of Debentures.

Advantages of Debentures

·         Investors who want fixed income at lesser risk prefer them.

·         As a debenture does not carry voting rights, financing through them do not dilute control of equity shareholders on management.

·         Financing through them is less costly as compared to the cost of preference or equity capital as the interest payment on debentures is tax deductible.

·         The company does not involve its profits in a debenture.

·         The issue of debentures is appropriate in the situation when the sales and earnings are relatively stable.

Disadvantages of Debentures

·         Each company has a certain borrowing capacity. With the issue of debentures, the capacity of a company to further borrow funds reduces.

·         With redeemable debenture, the company has to make provisions for repayment on the specified date, even during periods of financial strain on the company.

·         Debenture put a permanent burden on the earnings of a company. Therefore, there is a greater risk when the earnings of the company fluctuate.

Types of Debenture

1. Secured and Unsecured:

Secured debenture creates a charge on the assets of the company, thereby mortgaging the assets of the company. Unsecured debenture does not carry any charge or security on the assets of the company.

2. Registered and Bearer:

A registered debenture is recorded in the register of debenture holders of the company. A regular instrument of transfer is required for their transfer. In contrast, the debenture which is transferable by mere delivery is called bearer debenture.

3. Convertible and Non-Convertible:

Convertible debenture can be converted into equity shares after the expiry of a specified period. On the other hand, a non-convertible a debenture is those which cannot be converted into equity shares.

4. First and Second:

A debenture which is repaid before the other debenture is known as the first debenture. The second debenture is that which is paid after the first debenture has been paid back.

 

TYPES OF ORDERS

The most common types of orders are market orders, limit orders, and stop-loss orders.

·         A market order is an order to buy or sell security This type of order guarantees that the order will be executed but does not guarantee the execution price. A market order generally will execute at or near the current bid (for a sell order) or ask (for a buy order) price. However, it is important for investors to remember that the last traded price is not necessarily the price at which a market order will be executed.

·         A limit order is an order to buy or sell a security at a specific price or better. A buy limit order can only be executed at the limit price or lower, and a sell limit order can only be executed at the limit price or higher. Example: An investor wants to purchase shares of ABC stock for no more than $10. The investor could submit a limit order for this amount and this order will only execute if the price of ABC stock is $10 or lower.

·         A stop order also referred to as a stop-loss order is an order to buy or sell a stock once the price of the stock reaches the specified price, known as the stop price. When the stop price is reached, a stop order becomes a market order.

·         A buy stop order is entered at a stop price above the current market price. Investors generally use a buy stop order to limit a loss or protect a profit on a stock that they have sold short. A sell stop order is entered at a stop price below the current market price. Investors generally use a sell stop order to limit a loss or protect a profit on a stock they own.

Margin Trading Facility (MTF)

Margin Trading Facility (MTF) is a facility offered to an investor in buying of shares and securities from the available resources by allowing him to pay a fraction of the total transaction value called a margin. The margin can be given in the form of cash or shares as collateral depending upon the availability with the respective investor. In short, it can be termed as leveraging a position in the market with cash or collateral by the investor. In this transaction, the broker funds the balance amount.

Till last year MTF was allowed against the cash margin not against shares as collateral. Now Securities Exchange Board of India (SEBI) has relaxed the said criteria vide its circular no. SCIR/MRD/DP/54/2017 dated June 13, 2017. Investors are now allowed to create a position under MTF against shares as collateral as well.

SEBI and Exchanges monitor tightly the securities eligible under the MTF and margin required (through cash or shares as collateral) on such securities are prescribed by them from time to time. Currently, the securities forming part of Group 1 securities are included in MTF.

Features of MTF:

·         Investors who wish to avail the MTF need to undertake by signing/accepting additional Terms and Conditions. It ensures that investors are completely aware of the risk and rewards of trading in it.

·         Allows investors to create leverage position in securities which are not part of the derivatives segment.

·         The positions can be created against the margin amount which can be in the form of cash or shares as collateral.

·         Position can be carried forward up to T+N days (T = means trading day whereas N = means a number of days the said position can be carried forward). The definition of N varies from broker to broker.

·         Securities allowed under MTF are predefined by SEBI and Exchanges from time to time.

·         Only corporate brokers are allowed to offer MTF as per SEBI regulations.

 

Benefits for Investors:

·         MTF is ideal for investors who are looking for benefit from the price movement in the short-term but not having sufficient cash balance.

·         Utilization of securities available in portfolio/Demat account (using them as shares as collateral).

·         Improve the percentage return on the capital deployed.

·         Enhance the buying power of the investors.

·         Prudently regulated by the regulator and exchanges.

  

Clearing and Settlement Process When You Buy a Share

 

 I will use an example to explain the clearing and settlement process in the Indian stock market:

 Day 01 – June 22, 2020

 Let’s say that you buy 100 shares of HDFC Bank Ltd. on June 22, 2020, at Rs.500 per share. Therefore, the total purchase price is Rs.50,000.

 The day you purchase the shares is known as the Trade Day or T Day.

 Once the trading day ends, your broker debits Rs.50,000 plus the brokerage and all associated charges from your linked banking account. However, the stocks are yet to reach your Demat account. The broker also shares a contract note that details all the transactions done during the day along with the breakup of charges made by your broker. This is like a bill that you need to preserve for future reference.

 Day 02 – June 23, 2020

 The day after you purchase the shares is known as Trade Day + 1 or T+1 Day.

 Nothing happens on this day. The money is still debited from your banking account but you haven’t received the shares yet.

 Even if you don’t have the shares in your account, you can sell the ones that you bought yesterday called the BTST or Buy-Today-Sell-Tomorrow trade. This is a high-risk transaction and is usually not recommended to investors who are new to stock trading. Since this article is about the clearing and settlement process, I will skip the details of the BTST trade.

 he stock exchange collects the purchase amount and charges from the broker on T+1 Day.

 Day 03 – June 24, 2020

 The second day after you purchase the shares is known as Trade Day + 2 or T+2 Day.

 On the T+2 Day, the shares are debited from the Demat account of the person who sold them and credited to your broker’s account. Your broker credits them to your Demat account by the end of the day. On the same day, the money that was debited from your banking account is credited to the seller’s banking account.

 So, in a nutshell, when you buy shares, on T Day, the money gets debited on the same day and you receive the shares on T+2 Day.

  

 

Clearing and Settlement Process When You Sell a Share 

 

Using the example cited above, the process is as follows:

·         You sell shares on June 22, 2020 (Day 01 or T Day). The shares are blocked in your Demat account immediately. Hence, you cannot sell the same shares again.

·         On Day 02 (T+1 Day), the broker gives the shares to the exchange.

·         On Day 03 (T+2 Day), you receive funds in your banking account post deduction of all charges.

This is the core clearing and settlement process in a stock exchange.

This process is divided into three parts:

I.            Trade Execution – where the buy or sell order is executed by you. This happens on T Day.

II.            Clearing – where the responsible entity identifies the number of shares that the seller owes and the amount of money that the buyer owes for every trade. It also determines the obligation of all parties and assesses risk. This is done on T+1 Day.

III.            Settlement – where the shares are moved from the seller’s account to the buyer’s account and the money is moved from the buyer to the seller. This is done on T+2 Day.

To ensure that this process is smooth, the Securities and Exchanges Board of India (SEBI) has created several entities as described below.

Entities Involved in the Clearing and Settlement Process in The Stock Market

Here is a quick look at the entities involved in the trade clearing and settlement process in stock markets in India and their respective roles:

#1. Depository

While traditionally shares were held in a physical certificate format, today it is mandatory to hold them in the electronic or dematerialized form. Hence, a Demat account is mandatory for share transactions. SEBI has created a structure to ensure optimum performance and maximum control over Demat accounts by creating Depositories – entities that hold your Demat accounts. All participants like investors, brokers, and clearing members need to have a Demat account to trade in the stock exchange.

#2. Clearing Corporation

This is an entity associated with a stock exchange that handles the confirmation, settlement, and delivery of shares. It acts as a buyer for the seller and a seller for the buyer. In simpler terms, it facilitates purchase on one end of the transaction and sale on the other. It ensures that the settlement cycles are short and consistent while keeping the transaction risks in check and providing a counter-party risk guarantee.

#3. Clearing Members and Custodians

The clearing corporation fulfills its role by transferring every trade to a clearing member or custodian. Their core responsibility is ensuring that the funds and shares are available on T+2 Day. They need to have a clearing pool Demat account with a depository for receiving and sending shares pertaining to the trade.

#4. Clearing Banks

Since there is a movement of money, SEBI has created a list of 13 clearing banks that aid in the settlement of funds. Every clearing member has to open a clearing account with one of these banks. If the clearing member is settling a purchase transaction, then it needs to ensure that the funds are made available in this account before the settlement. On the other hand, if it is settling a sale transaction, then the funds are received by the clearing member in the clearing account. Here’s a list of clearing banks.

·         HDFC Bank

·         ICICI Bank

·         Kotak Mahindra Bank

·         Axis Bank 

·         State Bank of India 

·         HSBC Bank 

·         JP Morgan Chase Bank 

·         Citibank 

·         DBS Bank 

·         Deutsche Bank 

·         Stock Holding Corporation of India 

·         Infrastructure Leasing and Financial Services Ltd. 

·         Orbis Financial Corporation Limited |

·          

How Trades are Cleared and Settled in the Stock Market

 

Here is a quick overview of the actual process of clearing and settlement in the stock market:


I.            The stock exchange transfers the details of every trade to the clearing corporation on T Day.

II.            The clearing corporation informs the clearing members and custodians about the details of the trade and ask them to confirm if they are willing to settle the trade or not. Upon receiving the confirmation, the clearing corporation determines the obligations of the clearing member or custodian.

III.            The clearing corporation sends the details of the obligations and pay-in advice of securities or funds to each clearing member/custodian.

IV.            Once the details are received, the clearing members or custodians to:

o     Clearing banks to make the funds available; and 

o     Depositories to make securities available by the pay-in time

V.            The clearing corporation receives funds and securities from the clearing banks and depositories for purchase and sale transactions respectively. So, if a clearing member is settling a purchase transaction, then the corporation receives the money in its clearing account via the clearing bank. Also, for sale transactions, the corporation receives securities in its pool account via the depository. 

VI.            Once this is done, it instructs the depositories and clearing banks to transfer the securities and funds to clearing members/custodians for purchase and sale transactions. So, if a clearing member is settling a purchase transaction, then the corporation transfers securities to its pool account. Also, for sale transactions, the corporation transfers money to the clearing account via the clearing bank.

There are many ways in which SEBI ensures that the clearing and settlement process ensures market integrity by becoming the counterparty to each trade. This is essential to ensuring the availability of liquid and effective markets.

  

Securities and Exchanges Board of India (SEBI) Act, 1992

 

The year 1991 witnessed a big push being given to liberalization and reforms in the Indian financial sector. For some time thereafter, the volume of business in the primary and secondary securities markets increased significantly. As part of the same reform process, the globalization or internationalization of the Indian financial system made it value able to external shocks. The multi-crore securities scam rocked the IFS in 1992. All these developments impressed on the authorities the need to have in place a vigilant regulatory body or an effective and efficient watchdog.

 

Constitution and Organization Chapter II of the SEBI Act

SEBI Chapter II deals with establishment, incorporation, administration, and management of the Board of Directors etc. The SEBI is a body of six members comprising the Chairman, two members from amongst the officials of the ministers of the Central Government dealing with finance and law, two members who are professionals and have experience or special knowledge relating to the security market, and one member from the RBI. All members, except the RBI members, are 145 appointed by the government, who also lay down their terms of office, tenure, and conditions of service, and who can also remove any member from office under certain circumstances.

Functions of SEBI

SEBI basically protects the interest of the investors in the security market, promote the development of the security market and regulates the business. The functions of the Security and Exchange Board of India can primarily be categorized into three parts: 

Protective Function

Protective functions are used to protect the interest of investors and other financial participants. These functions are: 

Protective Function

Protective functions are used to protect the interest of investors and other financial participants. These functions are: 

·         Prevent Insider Trading: When the people working in the market like director, promoters or employees working in the company starts to buy or sell the securities because they have access to the confidential price which results in affecting the price of the security is known as insider trading. SEBI restricted companies to buy their own shares from the secondary market and SEBI also regulates regular check-ups to prevent insider trading and avoid malpractices.

·         Checks price rigging: The malpractices which create unreasonable fluctuations in the price of the securities with the help of increasing or decreasing the market price of stocks which results in an immense loss for the investors or traders are known as price rigging. To prevent price rigging, SEBI keeps active surveillance on the factors which can promote price rigging. 

·         Promotes fair trade practices: SEBI established rules and regulations and a certain code of conduct in the securities market to restrict fraudulent and unfair trade practices. 

·         Providing awareness/financial education for investors: SEBI conducts seminars both online and offline to educate the investors about insights into the financial market and money management. 

Regulatory Function

Regulatory functions are generally used to check the functioning of the financial business in the market. They establish rules to regulate the financial intermediaries and corporates for the efficiency of the market. These functions are: 

·         SEBI designed guidelines and code of conduct for efficient working of financial intermediaries and corporate.

·         Established rules for taking over a company. 

·         Conducts regular inquiries and audits of stock exchanges.

·         Regulates the process of mutual funds.

·         Registration of brokers, sub-brokers, and merchant bankers is controlled by SEBI.

·         Levying of fees is regulated by SEBI. 

·         Restrictions on private placement.

Development Function

The development functions are the steps taken by SEBI to improve the security of the market through technology. The functions are:

·         By providing training sessions to the intermediaries of the market. 

·         By promoting fair trading and restrictions on malpractices of any kind. 

·         By introducing the DEMAT format. 

·         By promoting self-regulating organizations. 

·         By introducing online trading through registered stock brokers. 

·         By providing discount brokerage. 

Objectives of SEBI

The objectives of SEBI are:

·         Protection of investors: The primary objective of SEBI is to protect the rights and interests of the people in the stock market by guiding them to a healthy environment and protecting the money involved in the market. 

·         Prevention of malpractices: The main objective for the formation of SEBI was to prevent fraud and malpractices related to trading and to regulate the activities of the stock exchange.

·         Promoting fair and proper functioning: SEBI was established to maintain the functioning of the capital market and to promote the functioning of the stock exchange. They are ordered to keep eyes on the activities of the financial intermediaries and regulate the securities industry efficiently. 

·         Establishing Balance: SEBI has to maintain a balance between the statutory regulation and self-regulation of the securities industry.

·         Establishing a code of conduct: SEBI is required to develop and regulate a code of conduct to avoid frauds and malpractices caused by intermediaries such as brokers, underwriters and other people. 

Depository Institutions

In every economy, depositories play an important role in developing the country, as the developing countries don’t have enough investments to complete their schemes efficiently. A well functioning securities market can stabilize economic growth. India needs investment for growth, so they need to improve market efficiency and protect the interests of investors to attract them to invest in our market. So, the capital market needs to improve investment opportunities for investors and take care of their interests and security. 

In India, the depository institutions are governed under the Securities and Exchange Board of India (SEBI). The depository must be formed under the Companies Act and must receive a certificate from SEBI. Depositories registered under SEBI are:

·         Central Depository Service Limited (CDSL) 

·         National Securities Depositories Limited (NSDL)

NSDL was established in 1996 by the National Stock Exchange (NSE). NSE introduced the rolling system which helped the investors to receive their payment within 5 days of the sale as it was 8-12 days, before NSE. CDSL was promoted by the Bombay Stock Exchange (BSE). 

Advantages

Depository Systems play an important role as they help in eliminating the risks of holding physical securities. Initially, the buyers had to keep an eye on the transfer of shares but now the depository systems have reduced the risks by involving technology in the process. This helped in improving the chances of foreign investments in the Indian Capital Market. The advantages of Depository Institutions are:

·         It reduced the chances of forgery and delay.

·         Unlike physical transfer, these transfers are immediate. 

·         The securities are controlled by the stock exchange.

·         It reduced the chances of bad delivery, fake certificates, and signature related issues.

·         The fear of losing the certificate is reduced as everything is online. 

·         This electronic system is time-saving. 

·         It restricted the transfer of Benami properties. 

Depository Participants

The agents which provide services related to depositories to investors is known as a depository participant. Any approved institution from RBI which agrees on the rules prescribed by SEBI can be a depository participant. For example stockbrokers, financial corporations, foreign banks, etc

Types of Investors

Anyone can buy stocks on the stock exchange. Each person has individual reasons for buying a stock, and each person has a trading personality. Your trading personality depends on how much risk you can tolerate, what kind of research you are willing to do, where you think the economy is headed and how much of a hurry you are in. Despite all this individualism, trading styles boil down to a few different types

Active-Investors

Active investors stay abreast of their stocks' performance, do a lot of research and keep up with the daily financial news. They don't necessarily buy one day and sell the next, but they do pay attention to changes in trends and buy or sell based on those trends. This person is an avid investor who takes a great deal of care with each investment decision and does not necessarily hold an investment long term.

Passive Investors

This kind of investor doesn't try to go for the biggest possible gains at all times. Instead, the passive investor accepts reasonable gains in exchange for a lower stress level and more free time. This person may invest in mutual funds so the funds' money managers can make buy and sell decisions. She may buy individual stock in established companies and hold that investment for a year or more. Passive investors tend to remove stress from investment decisions by setting parameters for adding more stock to their portfolios. For example, when their stocks rise 20 percent, they may sell some to take profits.

Speculators

Some investors look for a chance to make money fast. They search the market for stocks that are poised to go up because of an impending deal. They scour the news for announcements about mergers that could affect a company positively, and then they pounce on the stocks of those companies. They tend to sell after a stock makes them a little money, reasoning that they can repeat the process of buying and selling frequently and therefore outperform the market.

Retirement Investors

People investing for retirement tend to change their tactics as they approach retirement age. They may choose an aggressive approach when they are younger. This involves buying riskier stocks that have the potential for growth. Such an investor may switch to more moderate-risk stocks during midlife and then switch to dividend stocks that produce income during retirement.

 

Security Analysis

Security analysis refers to the method of analyzing the value of securities like shares and other instruments to assess the total value of a business which will be useful for investors to make decisions. There are three methods to analyze the value of securities – fundamental, technical, and quantitative analysis.

 

When it comes to choosing between the two, several factors should be considered –

·         Time horizon is essential to consider – Fundamental analysis is a long-term strategy, whereas technical analysis, is more short-term in nature.

·         Understand your investment approach – Are you an investor or a trader? Fundamental analysis is investing in the business because you believe in the product/service and believe the price to reach its intrinsic value over tie. On the other hand, technical analysis is a trading strategy where you seek to drive returns out of identified trends and opportunities.

·         How much time you can give – Trading needs active time and management on the part of the investor. On the other hand, the fundamental approach asks for patience.




#1 – Fundamental Analysis

This type of security analysis is an evaluation procedure of securities where the major goal is to calculate the intrinsic value of a stock. It studies the fundamental factors that effects stock’s an intrinsic value like profitability statement & position statements of a company, managerial performance, and future outlook, present industrial conditions, and the overall economy.

fundamental analysis

1.Background

It is the approach whereby an individual tries to compute the intrinsic value of a stock by looking at the fundamental economic factors that are likely to impact the value.

2.Factors important for the analysis

Following are the factors that are important for conducting the fundamental analysis –

·         Parameters from Balance Sheet and Profit & Loss – This includes revenues, expenses, and profit

·         Growth prospects of the company – This consists of an understanding of the market, product profile, customer profile, concentration, and the likes.

·         Competitive factors for the company – This includes an understanding of the competitive landscape of the company, including competitors, market share, barriers to entry, pricing power, etc.

·         Expected return on equity or assets – This includes the industry average and is ideally higher than the Sensex (or any other benchmark) returns since inception.

The purpose of this analysis is to establish a value of the stock that would factor in all the underlying factors mentioned above.

The approach doesn’t look at the short-term pricing and doesn’t take into account the short-term trade swings. The plan is for long-term investment as it tends to make time for the intrinsic value to be realized.

In this approach, the factors are forward-looking expectations, and the model is build to arrive at the valuation based on
backward and forward-looking information.


 
How is Fundamental Analysis Conducted?

As seen previously, the fundamental analysis seeks to find the enterprise value of the company. Thus, the approach uses economic factors. While conducting fundamental analysis, the following route is adopted –

·         Economic Analysis

·         Industry Analysis

·         Company Analysis

1.Assumptions in the analysis

Over the long-term, the stock price tends to reach its intrinsic value

Gain can be made by purchasing an under-valued stock and then wait for the market to take it to its real value

The technique is adopted by value investors looking for buy and hold strategy.

2.Steps to carry out the fundamental analysis

Step 1: Perform industry analysis –

An analyst/investor should dig out and find everything about the sector in which the company operates. The study will give output such as –

·         Sector growth rate

·         Key drivers for growth

·         Contribution to the GDP by the industry

·         Sector trends

·         Demand and Supply analysis

Step 2: Conduct a company analysis

In this step, an analyst is supposed to understand the inside out of the company using different financial tools such as ratio analysis horizontal analysis, vertical analysis, etc.

The study will give output such as –

·         Trend evaluation – percentage increase/decrease relative to the base year

·         Areas where the company has applied its resources

·         Proportions in which the funds are distributed to different heads

·         Understanding the changes in the financial situation

Step 3: Conduct financial modeling

In this step, an analyst is required to forecast the future of the company for the foreseeable future, i.e., Three to seven years. An analyst may need a lot of information and assumptions in this step. This may be availed with the help of the management interview.

The objective of the step is to analyze how the financial statements and the stock price will look in the future.

Step 4: Carry out Valuation

There are many techniques for valuation that can be used. Many of the methods are dependent on the type of company and industry. Some of the ways are – Discounted Cash Flow (DCF), Relative valuation (includes Price to Earnings Multiple, Price to Book Value Multiple, etc.), and Sum of the parts (SOTP).

Discounted Cash Flow Analysis

In this,the method, the analyst arrives at the intrinsic value. The ways and procedures are exciting, and an analyst can always be innovative with the approach. To understand the basics of DCF, click here.
Once, you arrive at the intrinsic share price for the company; the following is the interpretation.

·         If Market Price (MP) > Intrinsic Price (IP) = stock is overvalued and the analyst should recommend sell or the investor should sell the stock

·         If MP < IP = stock is undervalued, and the analyst should recommend buy, or the investor should buy the stock

Relative Valuation Analysis

In this approach, analyst/investor values the company by comparing it to the peer group.

Following parameters are used in the approach –

·         PE Ratio (Price to Earnings Ratio)

·         Earnings Per Share (EPS)

·         EV/EBITDA

·         EV/Sales, etc.


Advantages and Disadvantages

1.Fundamental Analysis

Advantages

·         The methods used in the fundamental analysis are based on financial data and thus eliminates room for personal bias.

·         The approach considers long-term economic, demographic, technological, and, consumer trends.

·         The analysis has a systematic approach with different statistical and analytical tools that help in arriving at the final Buy/Sell recommendation

·         Rigorous accounting and financial analysis allows an investor to gauge a better understanding of the company and its practices

Disadvantages

·         Conducting industry analysis, valuation is not everyone’s cup of tea and needs a good amount of hard work, patience, and time.

·         Assumptions play a vital role in forecasting financials. Thus, things may go wrong if the assumptions are not rationale.



 
 

#2 – Technical Analysis

This type of security analysis is a price forecasting technique that considers only historical prices, trading volumes, and industry trends to predict the future performance of the security. It studies stock charts by applying various indicators (like MACD, Bollinger Bands, etc) assuming every fundamental input has been factored into the price.

Technical Analysis

1.Background

It is the approach in which an individual evaluates investments purely on the market activity surrounding them. The method doesn’t involve looking at the actual operations or value of the company.

2.Factors important for the analysis

Following are the factors that are important for conducting the technical analysis –

·         Historical price of the stock

·         Historical trading volume

·         Industry trading trends

3.Some tools used in technical analysis

There are several tools available in technology such as simple moving averages are indicators that help assess the stock’s trend by averaging the daily price over a fixed period.

Besides, there are few momentum-based indicators, such as Bollinger Bands, Chaikin Money Flow, Stochastics, and Moving Average Convergence/Divergence (MACD).

Each of these unique tools provides buy and sell signals based on their criteria.

4.The goal of the analysis

The purpose of the analysis is to capitalize on pricing opportunities and trends that are identifiable in the market for each share. The methodology is based on the historical price of the stock, historical market activity, past trading volumes to identify the pattern.

How is a technical analysis conducted?

Technical analysis, as mentioned above, is a method of evaluating securities. However, in this method, the game is dependent upon the stats generated by the market.

Thus, charts and patterns are the bread and butter for such an approach. Following are the characteristics of technical analysis are:

·         Uses past price movement to predict the future price movement

·         Trends and Patterns play a significant role

·         The market price is the bible

·         Fundamental factors may not impact

1.Rules of technical analysis

Following are the three golden rules for technical analysis –

·         First Rule: Prices discount information available to the public

·         Second Rule: Price movement is generally based on the trend that can be predicted (to some extent) using technical tools

·         Third rule – Price Trends are likely to repeat themselves

2.Steps to carry out the technical analysis

Step 1: Identify the security that interest you

Basic research on trending sector shall help an analyst/investor (trader) to decide on the stock to buy or sell.

Step 2: Identify the strategy

Remember, one approach doesn’t fit all the stocks, and thus you must have variation based on the share, its characteristics.

Step 3: Select the right trading account

This step is essential to ensure that the brokerage or the charges involved are within your budget and are reasonable.

Step 4: Understand the tools and interfaces

An analyst/investor (trade) is supposed to select the tools that fit your trading requirements and strategies. You can always check the web for freely available tools.

Step 5: Conduct trade on simulation first

While making investments by technical approach, an investor should first try their strategy on the selected stock with the help of a simulation tool or tools such as excel. Once the testing of the approach is conducted, only then you should shift to trade with real money.

Step 6: Always have a stop loss

A stop-loss allows you to cut on your losses automatically if the stock moves opposite than anticipated. This helps in holding a losing trade. Having a stop loss enables an investor to remain disciplined.

Technical Analysis of Advantages

 

Following are the benefits of the approach:

Provides insights on volume – It goes on without saying that demand and supply govern the market dynamics. Thus, knowing the volume helps you gauge how the overall market works.

Tells about the entry and exit points with the help of charts and patterns

·         Provides Current Information – Price reflects information about an asset

·         Patterns give a directional view and act as a guide to direct your buy and sell decisions.

 

Disadvantages:

·         Many indicators often spoil the chart thereby by producing confusing signals that may affect the analysis

·         Fundamentals remain ignored – The approach does not take into account the underlying fundamentals of a company. This can prove risky over the long-term.



 #3 – Quantitative Analysis

This type of security analysis is a supporting methodology for both fundamental and the technical analysis which evaluates the historical performance of the stock through calculations of basic financial ratios e.g. Earnings Per Share (EPS), Return on Investments (ROI) or complex valuations like discounted cash flows (DCF).Why Analyze Securities?

The basic target of every individual is to increase its Net Worth by investing its earnings into various financial instruments i.e. creation of money using the money. Security analysis helps people achieve their ultimate goal as discussed below:

#1 – Returns

The primary objective of the investment is to earn returns in the form of capital appreciation as well as yield.

#2 – Capital Gain

Capital Gain or appreciation is the difference between the sale price and the purchase price.

#3 – Yield

It is the return received in the form of interest or dividend.

Return = Capital Gain + Yield

#4 – Risk

It is the probability of losing the principal capital invested. Security analysis avoids risks and ensures the safety of capital also creates opportunities to outperform the market.

#5 – Safety of Capital

The capital invested with proper analysis; avoids chances to lose both interest and capital. Invest in less risky debt instruments like bonds.

#6 – Inflation

Inflation kills one’s purchasing power. Inflation over time causes you to buy a smaller percentage of good for every dollar you own. Proper investments provide you hedge against inflation. Prefer common stocks or commodities over bonds.

#7 – Risk-Return relationship

The higher the potential return of an investment, the higher will be the risk. But the higher risk doesn’t guarantee higher returns.

#8 – Diversification

“just don’t put all your eggs in one basket” i.e. do not invest your whole capital in a single asset or asset class but allocate your capital in a variety of financial instruments and create a pool of assets called a portfolio. The goal is to reduce the risk of volatility in a particular asset.

 

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