CFA Level II ExamFixed IncomeHard

A credit analyst is using a structural model to evaluate the credit risk of a company's debt. The model assumes that the company's equity can be viewed as a call option on the company's assets. Which of the following statements is most consistent with the assumptions of this type of structural model, such as the Merton model?

  1. AThe company's liabilities are represented by a zero-coupon bond maturing at the same time as the debt.
  2. BThe value of equity is inversely related to the volatility of the company's assets.
  3. CDefault occurs when the value of the company's assets falls below the face value of its equity.
  4. DThe model explicitly incorporates macroeconomic factors and industry-specific risks into the default process.
Show answer & explanation

Correct answer: A. The company's liabilities are represented by a zero-coupon bond maturing at the same time as the debt.

In the Merton model, the company's debt is simplified to a single zero-coupon bond with a face value equal to the promised payment to debt holders, maturing at a specific time. Default occurs if the asset value is below this debt face value at maturity.

Why the other options are wrong

  • B. The value of equity (as a call option) is directly related to the volatility of the company's assets; higher volatility increases option value.
  • C. Default occurs when the value of assets falls below the face value of the debt, not equity.
  • D. Structural models like Merton's often simplify the default process, typically not explicitly incorporating complex macroeconomic or industry-specific factors into the default trigger itself, focusing more on asset value and debt structure.

Merton Model Assumptions

The Merton model views a company's equity as a call option on its assets and debt as a risk-free bond plus a short put option on the assets, with default occurring if asset value falls below debt value.

  • Assets follow a geometric Brownian motion.
  • Single zero-coupon debt issue.
  • Default only at maturity.
  • Equity = Call option on assets.

Memory trick: Merton's debt is zero, equity's a call, assets are the base.

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