Fundamentals of Corporate Finance

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Money Market and Capital Market Instruments

The money market is a financial market where short-term funds and financial instruments with a maturity of one year or less are traded.

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  • It provides a platform for borrowing and lending short-term funds to meet temporary liquidity needs. Typical instruments include treasury bills, commercial papers, certificates of deposit, and call money.

Money market instruments are short-term debt instruments that are highly liquid and have maturities of one year or less. They are used by governments, financial institutions, and corporations to manage short-term funding needs.

Key Characteristics:

  • Short maturity (usually less than 12 months)
  • Low risk
  • High liquidity
  • Generally issued at a discount and redeemed at face value

  • Treasury Bills (T-Bills):
    • Issued by the government to raise short-term funds.
    • Sold at a discount and redeemed at face value.
  • Commercial Paper (CP):
    • Unsecured, short-term promissory note issued by large corporations.
    • Used to finance short-term liabilities like inventory or payroll.
  • Certificates of Deposit (CD):
    • Issued by banks to raise fixed deposits for a specific period.
    • Offers fixed interest and can be negotiable in secondary markets.
  • Repurchase Agreements (Repo):
    • Short-term borrowing for dealers in government securities.
    • The seller agrees to buy back the securities at a future date and price.
  • Banker’s Acceptance (BA):
    • A time draft guaranteed by a bank, often used in international trade.
    • Traded in secondary markets before maturity.

The capital market is a financial market where long-term financial instruments such as shares, debentures, and bonds are bought and sold.

  • It helps businesses, governments, and institutions raise long-term funds for investment and development purposes. It includes both the primary market (new issues) and secondary market (trading of existing securities).

Capital market instruments are used to raise long-term funds, typically with maturities of more than one year. They support long-term investment and capital formation.


Key Characteristics:

  • Long-term investment horizon
  • Higher risk and potentially higher returns
  • Supports economic growth through capital formation
  • Includes both equity and debt instruments

Common Capital Market Instruments:

  • Equity Shares (Common Stock):
    • Represent ownership in a company.
    • Shareholders earn returns through dividends and capital gains.
  • Preference Shares:
    • Carry fixed dividends and have preference over equity shares in profit distribution and asset liquidation.
    • Usually non-voting shares.
  • Debentures and Bonds:
    • Long-term debt instruments issued by companies or governments.
    • Investors receive fixed interest payments and principal at maturity.
  • Corporate Bonds:
    • Issued by companies to raise capital for expansion and operations.
    • Can be secured or unsecured.
  • Government Securities (G-Secs):
    • Long-term bonds issued by the government.
    • Considered safe and used for infrastructure or developmental spending.

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