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Textbook
Introduction
1. Common stock
2. Preferred stock
3. Debt securities
4. Corporate debt
5. Municipal debt
6. US government debt
7. Investment companies
7.1 Foundations
7.2 Types of funds
7.3 Open-end management companies
7.3.1 Characteristics
7.3.2 Shareholder rights
7.3.3 Transactions
7.3.4 Returns
7.3.5 Share classes
7.3.6 Subchapter M
7.4 Closed-end management companies
7.5 Exchange traded products
7.6 Unit investment trusts
7.7 Alpha and beta
8. Alternative pooled investments
9. Options
10. Taxes
11. The primary market
12. The secondary market
13. Brokerage accounts
14. Retirement & education plans
15. Rules & ethics
Wrapping up
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7.3.4 Returns
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7. Investment companies
7.3. Open-end management companies

Returns

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Investors can earn returns on mutual fund investments in three different forms:

  • Capital appreciation (growth)
  • Dividend distributions
  • Capital gains distributions

Capital appreciation (growth) occurs when fund shares rise in value. For example, you might buy shares at $20 per share and sell them a few years later at $30 per share. A fund’s share price generally rises when the combined market value of the fund’s underlying investments rises (and falls when that combined value falls).

For example, consider a bond fund. Its share price would likely rise if interest rates fell. As we learned in the bond fundamentals unit, debt securities have an inverse relationship with interest rates. So, when interest rates decline, the bonds in the fund tend to increase in value, which can increase the fund’s overall value. If the fund were stock-based, its value would rise when the combined value of the stocks in the portfolio increased.

Some mutual funds also make dividend* distributions to shareholders. This is especially common for income-based funds that invest in fixed-income securities (e.g., preferred stock and bonds). When a fund receives income from its investments (for example, a bond fund receiving interest payments from the bonds in its portfolio), most or all of that income is usually distributed to shareholders.

*Income payments from mutual funds are considered dividends, even if the income originates as interest. For example, a bond fund holding debt securities receives interest from the investments in the portfolio. When the interest is re-distributed to the bond fund’s shareholders, it is considered a dividend distribution.

Mutual funds can also make capital gains distributions to shareholders. This type of distribution occurs when the fund sells a security at a gain and then distributes at least a portion of that gain. For example, assume a bond fund sells a debt security in its portfolio for a profit. If the profit is then distributed to the fund’s shareholders, it is categorized as a capital gains distribution.

To see how an investor can earn a return on a mutual fund investment, consider this example:

An investor purchases ABC Growth Stock Fund shares at an initial price per share of $50. They hold the investment for one year, then sell the shares at $55. Over the year, the investor received quarterly dividends of $1 per share and a one-time capital gains distribution of $3 per share.

In this scenario, the investor earned three forms of return (on a per share basis):

  • $5 capital gain (bought shares at $50, sold at $55)
  • $4 in dividend distributions ($1 quarterly dividend x 4 quarters)
  • $3 in capital gains distributions

The total $12 ($5 + $4 + $3) represents a return of 24%* ($12 total returns / $50 original investment).

Total return

At this point, you’ve learned about some of the most popular securities - common stock, preferred stock, debt securities, and mutual funds. Investors try to earn a return on these investments, and one common way to measure that performance is total return.

Keep in mind that there are three ways to make a return or lose capital (money) on a security:

  • Dividends
  • Interest
  • Capital gains and/or losses

Preferred stocks, mutual funds, and some common stocks pay cash dividends to investors. Debt securities pay interest income to investors. Any security can have a capital gain or loss.

  • Capital gains occur when an investment’s market value rises above its cost.
  • Capital losses occur when an investment’s market value falls below its cost.

Both gains and losses can be:

  • Realized: the security is sold and the profit or loss is locked in.
  • Unrealized: the security’s value changes, but it hasn’t been sold yet.

Total return considers all gains and/or losses compared to the investment’s original cost. Here’s the formula:

Total return=Original costAll gains and/or losses​

The following video shows how to approach a total return question:

Let’s see if you can answer a total return question on your own:

An investor purchases 100 mutual fund shares at a $50 POP per share. After holding the security for six months, the investor receives two quarterly dividends of $1 per share, then liquidates the security at $55 NAV per share. What is the total return?

Can you figure it out?

(spoiler)

Answer = 14%

Let’s establish the total return formula:

Total return=Original costAll gains and/or losses​

You can calculate total return using absolute numbers (for all 100 shares) or on a per share basis. Either approach works. For simplicity, we’ll calculate it on a per-share basis.

  • Dividends received: $2 per share ($1 quarterly dividend per share x 2 quarters)
  • Capital gain: $5 per share (bought at $50, sold at $55)

So the overall return is $7 per share ($2 dividend + $5 capital gain). The original cost was $50 per share. Now plug those values into the formula:

Total return=$50 original cost$2 dividend + $ 5 capital gain​

Total return=$50 original cost$7 overall return​

Total return=14%

Key points

Mutual fund return potential

  • Capital gains (growth)
  • Dividend distributions
  • Capital gains distributions

Total return

  • Measures overall rate of return on a security or portfolio

Total return formula

  • Total return=Original costAll gains and/or losses​

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