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Bonds

N
nitishabhardwaj

The document discusses different types of bonds. It provides details about the leadership team of NIPAM including the Chairman, CEO, CFO, CMO and CCO. It then defines what a bond is, how it works, and the difference between bonds and stocks. It also outlines several types of bonds including infrastructure bonds, capital gains bonds, and zero coupon bonds. Infrastructure bonds can be used for funding infrastructure projects and provide tax benefits. Capital gains bonds provide tax exemptions under section 54EC of the income tax act. Zero coupon bonds are bought at a deep discount to their face value and do not pay interest periodically.

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NIPAM CHAIRMAN - PARAMDEEP SINGH CEO - NITISHA BHARDWAJ CFO - ANJALI CMO - MEENAKSHI PARNAMI CCO - MANIRAT
BONDS
Bond is a debt security in which the authorized issuer owes the holders a debt and is obliged to pay interest and repay the principal at a later date, termed maturity it is a formal contract to repay borrowed money with interest at fixed intervals The holder of bond is called lender ( creditor ) The issuer of the bond is called borrower (lender) interest is termed as coupon
Bonds
WHAT IS A USE OF A BOND ? Bonds provide the borrower with external funds to finance long-term investments In the case of government bonds, to finance current expenditure. Lender gets risk free Investment.
BONDS AND STOCKS ARE BOTH SECURITIES BUT THERE IS A MAJOR DIFERENCE IN BOTH Stockholders have an equity stake in the company ( they are owners) Bondholders have credit stake in the company ( they are lenders ) Bonds have maturity time ( redemption time ) Stocks may be outstanding indefinitely.
TYPES OF BONDS INFRASTRUCTURE BONDS CAPITAL GAINS BONDS ZERO COUPON BONDS
INFRASTRUCTURE BONDS They are same as other bonds available in investment market Difference is only this the funds collected through the sale of these bonds is used for the infrastructural development, highway projects, railways project. Have fixed rate of interest Have tax deduction upto 20,000 for 1 financial year ( 80 CCF ) Long term investment , have maturity period 10-15 years Pan card , address proof , demat ac is required to apply. Only govt. companies can issue these Major provider IDFC ( infrastructure dev finance company )
CAPITAL GAINS BONDS Sect 54EC: Any person Tax exemption Bonds issued by: 1. NHAI 2. REC Payment 6 months Lock in 3year GUARANTEED RETURNS
ZERO COUPON BONDS BONDS DEEP DISCOUNT DISCOUNT MATURITY LONGER MATURITY ->LESSER ISSUE PRICE NO CASH INFLOW

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Bonds

  • 1. NIPAM CHAIRMAN - PARAMDEEP SINGH CEO - NITISHA BHARDWAJ CFO - ANJALI CMO - MEENAKSHI PARNAMI CCO - MANIRAT
  • 3. Bond is a debt security in which the authorized issuer owes the holders a debt and is obliged to pay interest and repay the principal at a later date, termed maturity it is a formal contract to repay borrowed money with interest at fixed intervals The holder of bond is called lender ( creditor ) The issuer of the bond is called borrower (lender) interest is termed as coupon
  • 5. WHAT IS A USE OF A BOND ? Bonds provide the borrower with external funds to finance long-term investments In the case of government bonds, to finance current expenditure. Lender gets risk free Investment.
  • 6. BONDS AND STOCKS ARE BOTH SECURITIES BUT THERE IS A MAJOR DIFERENCE IN BOTH Stockholders have an equity stake in the company ( they are owners) Bondholders have credit stake in the company ( they are lenders ) Bonds have maturity time ( redemption time ) Stocks may be outstanding indefinitely.
  • 7. TYPES OF BONDS INFRASTRUCTURE BONDS CAPITAL GAINS BONDS ZERO COUPON BONDS
  • 8. INFRASTRUCTURE BONDS They are same as other bonds available in investment market Difference is only this the funds collected through the sale of these bonds is used for the infrastructural development, highway projects, railways project. Have fixed rate of interest Have tax deduction upto 20,000 for 1 financial year ( 80 CCF ) Long term investment , have maturity period 10-15 years Pan card , address proof , demat ac is required to apply. Only govt. companies can issue these Major provider IDFC ( infrastructure dev finance company )
  • 9. CAPITAL GAINS BONDS Sect 54EC: Any person Tax exemption Bonds issued by: 1. NHAI 2. REC Payment 6 months Lock in 3year GUARANTEED RETURNS
  • 10. ZERO COUPON BONDS BONDS DEEP DISCOUNT DISCOUNT MATURITY LONGER MATURITY ->LESSER ISSUE PRICE NO CASH INFLOW