Global Finance · Chapter 7

Bonds and Fixed Income: Lending Money to Earn Income

How government and corporate debt works, why bond prices move opposite to interest rates, and the role of fixed income in a portfolio.


What Is a Bond?

When you buy a bond, you are acting as a lender. The issuer — a government, municipality, or corporation — is the borrower. In exchange for your money, the issuer promises to pay you a fixed rate of interest at regular intervals and to return your original loan amount on a specified future date.

Bonds are called "fixed income" securities because the payments are predetermined and contractually obligated. Unlike stocks, where dividends can be cut and prices fluctuate with company performance, a bond's payments are fixed in advance. A bondholder who holds to maturity knows exactly how much they will receive and when — unless the issuer defaults.

Core Bond Terms:

The Most Important Concept: Price-Yield Inverse Relationship

This is the single most counterintuitive and important concept in bond investing: when interest rates rise, existing bond prices fall — and vice versa. Understanding why requires working through the math.

Worked Example: Why Rates and Prices Move Opposite

You buy a $1,000 bond with a 5% coupon, paying $50 per year. Market interest rates are also 5%, so your bond is priced at exactly $1,000 (par value).

Now imagine interest rates rise to 6%. New bonds being issued today pay $60 per year on a $1,000 face value. Your old bond still only pays $50 per year. No rational investor would pay $1,000 for a bond paying $50 when they can get a new bond paying $60 for the same price. Your bond must fall in price until its yield matches the new 6% market rate.

The new price: $50 / 0.06 = $833.33. Your bond is now worth only $833 — a 16.7% loss in price — even though you haven't done anything wrong and will receive all promised payments if you hold to maturity.

Conversely, if rates fall to 4%, your 5% bond becomes valuable. New bonds pay only $40/year. Investors will pay a premium to own yours: $50 / 0.04 = $1,250. Your bond is now worth $1,250 — a 25% gain.

This relationship is why bond investors feared rising rates in 2022. When the Federal Reserve raised rates from near 0% to 5.5% in 16 months — the fastest tightening in 40 years — many long-term bond funds lost 20–30% of their value.

Current Yield vs. Yield to Maturity

Current Yield

Current yield is simply the annual coupon divided by the current market price. If you paid $900 for a bond with a $50 annual coupon: Current Yield = $50 / $900 = 5.56%. This understates the total return because it ignores that you will receive $1,000 at maturity — a $100 gain above your $900 purchase price.

Yield to Maturity (YTM)

Yield to maturity is the total annualized return if you hold the bond until it matures, accounting for all coupon payments plus the gain or loss from price to par value. It is the most accurate measure of a bond's true return. A bond trading at a discount (price below $1,000) will have a YTM above its coupon rate; a bond trading at a premium will have a YTM below its coupon rate.

Types of Bonds

US Treasury Securities — The Risk-Free Benchmark

The US government issues several types of debt obligations, collectively called "Treasuries." They are considered the closest thing to a risk-free investment because they are backed by the full faith and credit of the United States government — which has the unique ability to print dollars and has never defaulted on its debt.

Security Maturity How It Works Typical Use
Treasury Bills (T-Bills) 4 weeks to 52 weeks Sold at discount, no coupon — you buy $980, receive $1,000 at maturity Cash management, emergency fund alternative
Treasury Notes (T-Notes) 2, 3, 5, 7, 10 years Pay semi-annual coupons Most commonly traded Treasury — the "10-year yield" is the global benchmark
Treasury Bonds (T-Bonds) 20 and 30 years Pay semi-annual coupons, highest interest rate risk Long-term investors, pension funds
TIPS 5, 10, 30 years Principal adjusts with CPI; coupon rate stays fixed but applied to growing principal Inflation protection — real return guaranteed

Corporate Bonds: Investment Grade vs. High Yield

Corporations borrow by issuing bonds, paying higher interest rates than governments because there is a real possibility (however small) that the company could fail and be unable to repay. Credit rating agencies assess each issuer's creditworthiness and assign ratings.

Credit Rating Boundaries: The yield spread between high-yield and investment-grade bonds (the "high yield spread") is a key measure of financial stress. When spreads widen, investors are demanding higher compensation for default risk — often a warning sign of economic trouble.

Municipal Bonds

State and local governments issue municipal bonds ("munis") to finance infrastructure, schools, and public projects. The critical advantage: interest income from most municipal bonds is exempt from federal income tax and often exempt from state taxes too. This makes them especially valuable for high-income investors in the highest tax brackets.

Tax-Equivalent Yield Calculation

A municipal bond yields 3.5%. A corporate bond in the same risk category yields 5.0%. Which is better?

For an investor in the 37% federal tax bracket:
Tax-Equivalent Yield = Muni Yield ÷ (1 - Tax Rate) = 3.5% ÷ (1 - 0.37) = 3.5% ÷ 0.63 = 5.56%

The 3.5% muni is equivalent to earning 5.56% on a taxable bond after paying federal income tax. The muni is clearly superior to the 5.0% corporate bond for this investor.

For an investor in the 22% bracket: 3.5% ÷ 0.78 = 4.49% — still better than 5.0% corporate... barely. At lower tax rates, the advantage disappears.

International and Emerging Market Bonds

Eurobonds are bonds issued in a currency other than the home currency of the country where they are issued — for example, a US dollar bond issued in Europe. Emerging market bonds are issued by governments or corporations in developing economies (Brazil, Mexico, Indonesia, South Africa). They offer higher yields but come with additional risks: currency risk (the local currency may depreciate against the dollar), political risk, and less liquidity.

Credit Rating Agencies and the 2008 Lesson

Three agencies dominate global bond rating: Moody's, Standard & Poor's (S&P), and Fitch. Their role is to assess an issuer's ability and willingness to repay debt, assigning letter grades that guide investor decisions.

Moody's S&P / Fitch Category
AaaAAAHighest quality
Aa1/Aa2/Aa3AA+/AA/AA-Very high quality
A1/A2/A3A+/A/A-Upper-medium grade
Baa1/Baa2/Baa3BBB+/BBB/BBB-Investment grade minimum
Ba1/Ba2/Ba3BB+/BB/BB-Speculative / Junk
B through CB through DHighly speculative to default

The 2008 financial crisis exposed a catastrophic conflict of interest in the rating agencies. Banks paid agencies to rate the mortgage-backed securities they were creating — and the agencies, competing for business, assigned AAA ratings to securities filled with subprime loans that should have been rated junk. When housing prices fell, these AAA-rated securities lost 70–90% of their value. The Dodd-Frank Act of 2010 attempted to reform rating agency accountability, but their fundamental business model — issuers paying for their own ratings — remains largely unchanged.

The Yield Curve: The Most Watched Chart in Finance

The yield curve plots interest rates (yields) on the vertical axis against maturities (time to repayment) on the horizontal axis for US Treasury securities. Its shape contains powerful signals about economic expectations.

Normal (Upward Sloping)

Longer-term bonds yield more than short-term bonds. This is the historically normal state: lenders demand higher compensation for tying up money for longer periods. A 3-month T-Bill might yield 3% while a 10-year T-Note yields 4.5%.

Flat

Short and long-term rates are similar. This often signals a transition — either rates are about to rise (which would bring long rates up) or the economy is slowing (which would bring short rates down).

Inverted

Short-term rates are higher than long-term rates. This is historically rare and powerful as a recession predictor. An inverted yield curve preceded every US recession since 1970 without a single false positive. The inversion in 2006 predicted the 2008 recession. The inversion in 2019 predicted the 2020 recession. The yield curve inverted again in 2022-2023, deeply so — with 2-year Treasury yields exceeding 10-year yields by over 1%. Whether this inversion will predict another recession remains to be seen as of mid-2024.

Why does an inverted curve predict recessions? When short-term rates are very high (set by the Fed to fight inflation), banks borrow short-term (at high rates) and lend long-term (at lower rates). Their profit margin — the "net interest margin" — shrinks or disappears. Banks become reluctant to lend. Less lending means less economic activity. The economy slows. This is the transmission mechanism from inverted curve to recession, typically playing out over 12–18 months.

Duration: Measuring Interest Rate Sensitivity

Duration measures how sensitive a bond's price is to changes in interest rates. A bond with a duration of 7 years will lose approximately 7% of its value if interest rates rise 1%, or gain 7% if rates fall 1%. Duration increases with maturity and decreases with coupon rate (because higher coupons return cash sooner, reducing average wait time for payment).

This is why long-term bonds are far riskier in a rising rate environment. In 2022, 30-year Treasury bonds lost over 40% of their market value as the Fed raised rates by 5.25 percentage points — one of the worst bond market performances in history.

Bonds in a Portfolio

Bonds serve several roles in a diversified investment portfolio:

Important caveat: The 2022 experience broke this historical pattern. Both stocks and bonds fell simultaneously — the S&P 500 dropped 18% and the Bloomberg US Aggregate Bond Index dropped 13% in the same year. When the cause of a stock market decline is rising inflation (which the Fed fights by raising rates), bonds do not provide their usual hedge. This reminded investors that "negative correlation" is not a law of nature — it is a historical tendency that can break down.

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