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Monday, November 28, 2016

FINANCIAL MARKETS NOTES

11.1        introduction
11.2        Financial Market.
11.2.1     Meaning
11.2.2     Role
11.3        Money Market
11.3.1     Meaning
11.3.2     Characteristics
11.3.3     Money Market Instruments
11.4        Capital Market
11.4.1     Meaning
11.4.2     Capital Market Instruments
11.4.3     Constituents of Indian capital market
11.5        Distinction between

11.1 INTRODUCTION
Every business unit has to raise short term as well as long term funds to meet its working and fixed capital requirements. The necessary funds should be available whenever required and also wherever required. In any economy there are two different groups, one who invests money or lends money and the other who borrows or uses the money.
A financial market acts as a link between these two different groups. The financial market provides a place where or a system through which transfer of funds by investors to the business . units is adequately facilitated.
A financial market consists of two major segments
a)    Money market and   b) Capital market
Money market deals in short term credit and capital market deals in medium term and long term credit.

Unit objectives :
After studying the chapter you will understand
·                     The term financial market
·                     Various instruments of capital market and money market
·                     The difference between primary and secondary market, money market and capital market.

11.2   FINANCIAL MARKET

11.2.1 MEANING
A financial market is an institution that facilitates exchange of financial instruments including deposits, loans, corporate stocks, government bonds, etc.

Definition
                                                                                                                           According to Brigham Eugene F. "The place where people and organizations wanting to borrow money, are brought together, with those having surplus funds is called a financial market". This definition makes it clear that a financial market is a place where those who need money and those who have surplus money are brought together. They may come together directly or indirectly.                              
Financial market in India performs an important function of mobilization of savings and channelizing them into most productive uses.

11.2.2 Role
            A financial market is of great use for a country as it helps its economy in the following ways
1.       Saving mobilization : Obtaining funds from surplus units such as households, individuals, public sector units, central government, etc and channelizing these funds for productive purposes.
2.       Investments : The financial market plays an important role in arranging to invest funds thus collected in those units which are in need of funds.
3.       National growth : The financial market contributes to the national growth by ensuring continuous flow of surplus funds to deficit units.
4.       Entrepreneurship growth : Financial markets contribute to the, development of the entrepreneurial class by making available the necessary financial resources.
5.       Industrial development : The components of financial markets help towards accelerated growth of industrial and economic development of a country, thus contributing to raising the standard of living and the society's well being.

'The Financial market is the foundation of the economy of any country.' Justify.

11.3   MONEY MARKET

11.3.1 Meaning
A market where short term funds are borrowed and lent is called 'money market'. It is a market for financial assets that are close substitutes for money. The instruments dealt with in the market are liquid and can be converted quickly into cash at low transaction cost.

DEFINITION
According to the Reserve Bank of India "A money market is the centre for dealings, mainly of short term characters in money assets, it needs the short term requirements of borrowers and provide liquidity or cash to the lenders. It is place where short term surplus investible funds at the disposal of financial institutions or individuals are bid by borrower's agents comprising institutions and individuals and also the government itself."  

11.3:2 Characteristics
1.       Short term funds are borrowed and lent.
2.       No fixed place for carrying out operations.
3.       Dealings may be conducted with or without brokers.
4.       The financial assets which are dealt in are close substitute for money i.e. the assets can be converted into cash with ease, speed and without any loss.
5.       The maximum period for which the funds are- traded in the market is one year.
6.       It is not a single market but a collection of markets for different instruments.
7.       The main organisations in the market are RBI, State governments, banks, corporate investors, etc.

11.3.3 Money Market Instruments
The financial instruments for raising short term funds in the money market are known as Money Market instruments and they are as follows:­-
1.       Commercial papers : The commercial papers are debt instruments which are issued by corporate houses for raising short term financial resources from the money market. They are unsecured debts. They are issued in the form, of promissory notes. They are issued at discount. Their face value is in multiples of Rs. 5 lakhs. The issuing company has to bear all expenses like dealer's fees, agency fees etc related to the uses of the commercial paper. The rates of interest vary very much as it is influenced by various factors such as state of economy, the credit rating of the instruments etc. The marketability of these instruments is influenced by the rates prevailing in call market as well as in foreign exchange market. The minimum maturity of these instrument is brought down from three months to 30 days and is further reduced to 15 days with effect from May 25th, 1998.
2.       Commercial bills : It is the most common method to meet the credit needs of trade and industry. The bank can rediscount the bills and are able to meet the short term liquidity requirements. The liquidity is high in the case of commercial bills. The maturity period for these bills is 90 days. Commercial bills lack development in the money market due to lack of bill culture, high stamp duty, inadequate credit, absence of secondary market, etc.
3.       Certificate of deposits : They are negotiable term deposit certificates issued by commercial banks or financial institutions at discount, at par or at market rate. The maturity periods of this instrument are from 15 days to 1 year. The subscribers for certificate of deposits are individuals, association, companies, trusts, etc. They are freely transferable by endorsement and delivery after a lock-in­-period of minimum 15 days. Certificates of deposits are in the form of promissory notes and stamp duty is applicable to these instruments.
4.       Treasury bills : These bills are in the nature of promissory notes. They are issued by the government at. discount for a fixed period not exceeding 1 year, containing a promise to pay the amount stated to the bearers of the instruments. This instrument is issued by the government to institution or public for raising short term funds to bridge the gap between receipts and expenditure. The maturity period of this bill is 182 days. These bills enjoy a high degree of liquidity.
5.       Government securities : The marketable debts issued by the government or by semi-government bodies which represent claims on the government is known as government securities. These securities are issued by agencies such as central govemment, state government, local self government such as municipalities, etc. These securities are safe investments as payment of interest and repayment of principal amount are guranteed by the government. Liquidity is high for the securities issued by central government arid limited for securities . issued by state government and local government. Rebates for investment in these securities are available under the Income Tax and other Acts. These government securities are in the form of stock certificates, promissory notes and bearer bonds.
6.       Money Market Mutual funds : These are mutual funds that invest solely in money market instruments. They are in the form of debts that mature in less than a year and are very liquid. They are the safest and most secure of mutual funds investments. The assets in money market funds are invested in safe and stable instruments of investments issued by the. government, banks, corporations etc. These mutual funds give retail investors an opportunity to invest in money market instruments and get benefit from the price advantage.
7.       Repo Rate : It is the repurchase rate which is also known as the official bank rate. The repo - rate is the discounted interest rate at which a central bank repurchases the government securities: The party borrowing the security is known as buyer and the lender is the seller. It is the transaction which is carried by the central bank with the commercial banks to reduce some of short term liquidity in the system. The central bank has the power to lower the repo rate while expanding the money supply in the country and increase the repo rate while reducing the money supply. The securities are valued on the basis of the current market price plus the interest allowed.

11.4   CAPITAL MARKET

11.4.1 Meaning
It is the market for borrowing and lending long term capital required by business enterprises. The financial assets dealt with in the capital market have long or indefinite maturity period The capital market forms an important core of a country's financial system.

Definition
GH.Peters defines "Capital Market as being the market or collection of inter related markets in which potential borrowers are brought into contact with potential lenders."
Capital market deals in long term funds in both debt and equity with maturity ranging from 1 year to 10 years. It is a market where the productive capital is raised and made available for industrial purposes.
The capital market plays an important role in the financial system of a country by performing a number of functions.
          1.       Capital formation
          2.       An intermediary between the savers and investors
          3.       Mobility of capital
          4.       Economic development

11.4.2 Capital Market Instruments
Financial instruments that are used for raising capital resources in the capital market are known as capital market instruments, and they are as follows :
          a.       Preference shares
          b.       Equity shares
          c.       Non-voting Equity shares
          d.       Cumulative Convertible Preference shares
        e.      Company fixed deposits
          f.        Warrants
          g.       Debentures and bonds

11.4.3 Constituents of Indian capital market
          1.       The Gilt Edged Market
          2.       The Industrial Securities Market

1        The Gilt Edged Market : It is also known as the government securities market, which is a market for government' and semi government securities:

          Features of this market are as follows :
          a.       Guaranteed return on investment
          b.       No speculation on securities
          c.       Major institutions are LIC, PF and commercial banks
          d.       Heavy volume of transactions
          e.       Institutional based investors e.g: GP.Feli

2.       Industrial securities market : It is the market for industrial securities such as bonds, equities, etc. It comprises of two segments -
          a.       Primary Market      
          b.       Secondary Market

Primary market

It is also known as New Issue Market :
The market is utilized for raising fresh capital in the form of shares and debentures. The industrial sectors usually approach this market for raising fresh capital. It usually provides long term funds. The primary market is useful for capital formation in the country and accelerates economic and industrial development.

Mode of raising capital in the Primary market
A]      Public issue/Prospectus : Securities are issued to the general public. This is the most popular method of raising long term fund. In this method securities are offered to the public by issuing prospectus.
B]      Right issue : The equity shares of a company are issued to the existing equity shareholders in the form of right issue. In this issue additional securities are offered to the existing shareholders.
C]      Private placement : Under private placement the shares of a company are sold among the selected group of persons.
          There are three categories of participants in the primary market. They are the issuers of securities, investors and intermediaries.:

Secondary market
It is a market where existing securities are sold or traded. This market is also known as stock market. The secondary market consists of recognized stock exchanges operating under rules, byelaws and regulations duly approved by the government.
A stock exchange is defined under the Section 2,(3) of the Securities Contracts (Regulations) Act 1956 as "An association, organization or body of individuals, whether incorporated or not, established for the purpose of assisting, regulating or controlling of business in buying, selling or dealing in securities."

Functions of Secondary Market
          1.       To facilitate liquidity and marketability of securities
          2.       To contribute to economic growth through mobilisation of funds to the most efficient channels
          3.       To provide instant valuation of securities dealt in on stock exchange
          4.       To ensure a measure of safety and fair dealing to protect investors interest

Visit the stock exchange and observe how buying and selling of securities takes place.

Distinction between

Primary market and Secondary market .

No.
Points
Primary Market
Secondary Market
1.
Meaning
The market is utilized for raising fresh capital in the form of shares and debentures.
It is a market where existing securities are resold or traded.
2.
Function
The function is to raise long term funds through fresh issue of securities
The function is to provide continuous and ready market for existing long term securities
3.
Participants
The participants are financial institutions, mutual fund, under writer, individual investor
The participants of primary market as well as the stock brokers and the members of the stock exchange are the participants.
4.
Listing requirements
Listing is not required in the case of primary market
Only listed securities can be dealt in the secondary market
5.
Determinants of prices
The prices are determined by the management of the corporate houses with due compliances with the SEBI requirements for new issue of securities
In case of secondary market the prices are determined by forces of demand and supply in the market and they keep on fluctuating


Money market and Capital market :

No.
Points
Primary Market
Secondary Market
1.
Meaning
A market where short term funds are borrowed and lend
A market for borrowing and lending long term capital required by business enterprises
2.
Terms of Finance
It provides short term funds, in short terms instruments where the maturity is measured in days, weeks or months.
It is a market for long term instruments which is measured in years.
3.
Instruments
The instruments dealt in the market are bills of exchange, treasury bills, bankers acceptance, etc.
The instruments dealt in this market are bonds, debentures, equity shares and stock.
4.
Functions
Money market exists as a mechanism of liquidity adjustment i.e. a link between the depositors and borrowers.
Capital market functions as a link between the investors and interpreneurs.
5.
Risk
The prices of these instruments do not fluctuate and they carry very low market risk.
The instruments are long term and subject to market fluctuations and so they carry very high financial and market risk.
6.
Institution
The commercial banks are the important institutions in the money market.
The stock exchange is an important institution in the capital market.

SUMMARY

In a business sector surplus money flow from the investors or lender to the business units for the production or sale of goods. There are two groups i.e. the borrower and the lender. The financial market acts as a link between the two different groups i.e. a middleman between the borrower and lender of the money.
The financial market consists of two major segments
a) Money market b) Capital market.
Money market is a market for short - term funds which deals in financial assets whose period of maturing is up to one year. The credit instruments in this market are bill of exchange, commercial bills, treasury bills, etc.
Capital market deals in medium and long term funds. It contributes two markets i.e. Gilt edged market and securities market.
The securities market consists of two different segments i.e. Primary market and secondary market. Primary market only deals in the issue of new securities.
Secondary market consists of stock exchanges, a market for purchase and sale of existing securities.
The instruments in the capital market are preference shares, equity shares, Company fixed deposits etc.

Key Terms
Financial Market           :    An intermediary between lender and borrower.
Capital market              :    A market for medium and long term funds.
Money Market               :    A market for short term funds.
Treasury bill                  :    Promissory notes issued by the government (RBI)
Commercial Paper         :    An unsecured instrument issued in the form of promissory note.
Certificate of Deposit    :    Short term instrument issued by commercial bank and special financial institution.

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