Money Market Transactions
A money market transaction involves the buying and selling of short-term debt instruments with maturities typically less than a year. Money market deal can vary in terms of interest payment and maturity.
Simple Interest Calculations
Formula:
Simple interest earned = principal amount x interest rate x days/year.
Maturity proceeds = principal proceeds = principal amount x (1+(interest rate x days/year))
Problem 1
Assume that you place £2 million on deposit at 5.5% for 90 days. As the 8% is generally quoted as if for a whole year rather than for only 90 days, the interest you expect to receive is the appropriate proportion of 5.5%.
Solution:
£2,000,000 x 0.055 x 90/365 = £27,170
The total proceeds after 90 days are therefore the return of the principal, plus the interest:
£2,000,000 + £27,170 = £2,027,170
Alternatively,
£2,000,000 x (1+(0.055 x 90/365)) = £2,027,170.
Present Value
Formula:
Simple interest earned = principal amount x interest rate x days/year.
Maturity proceeds = principal proceeds = principal amount x (1+(interest rate x days/year))
Problem 2
If you deposit $2,000,000 for 120 days at 5.5%, you receive interest of:
$2,000,000 x 0.05 x 120/360 = $33,400
Alternatively,
£2,000,000 x (1+(0.055 x 120/360) = $33,400 + $2,000,000 = £2,033,400
The solution is the reverse of how the calculated end proceeds above:
$2,033,400 /(1+(0.055 x 120/360)) = $2,000,000
Yield on an Investment or Cost of a Borrowing
Formula:
Yield = (Cash at the end/Cash flow at the start – 1) x Year/Days
Problem 3
You purchase Computer Hardware for €35,950. You keep the Computer Hardware for 180 days. You then sell it for €37,550. What yield have you made on this investment?
Solution:
Yield = (35,950/37,550 – 1) x 365/180 = -0.086 or -8.6%.
The solution resulted in a negative yield, which means a loss.
Problem 4
You borrow $357,868.25 for 215 days. At the end, you repay a total of $369,315.45. What is the total cost of this borrowing?
Yield = (357,868.25/369,315.45 – 1) x 360/215 = 5.2%.
Money Market Intruments Spreadsheet