NISM Professor

Inflation

A sustained general rise in the price level, which erodes what a rupee buys — and the reason a nominal return has to be deflated before it means anything.

In plain language

Inflation is not one item getting dearer. It is the general level of prices rising, and going on rising.

The consequence is the one that matters for investing: money loses purchasing power over time. At 6% inflation, what Rs 100 buys today will cost Rs 106 next year. A return has to beat that before the investor is any better off.

How it works

It is measured through index numbers. India's policy anchor is the Consumer Price Index, which covers retail prices including services; the Wholesale Price Index tracks goods at the wholesale stage and contains no services at all. Under flexible inflation targeting the RBI is mandated to hold CPI inflation at 4%, within a band of 2 percentage points either side, and raises the repo rate to cool demand when it drifts above.

For a research analyst inflation enters the model from four directions at once: it lifts the risk-free rate, therefore the discount rate, therefore lowers present values; it raises input costs; and it determines whether the company can pass those costs on. That last one — pricing power — is what separates companies that survive an inflationary year from those that do not.

The formula

Inflation rate = (Index now − Index a year ago) ÷ Index a year ago × 100

Real return ≈ Nominal return − Inflation          (approximation)

Real return = [(1 + nominal) ÷ (1 + inflation)] − 1   (exact)

A worked example

An investor in the 30% tax bracket puts Rs 10 lakh into a fixed deposit paying 7.2%, with inflation running at 6.1%.

Post-tax nominal return = 7.2% × 0.70 = 5.04%
Real return = (1.0504 ÷ 1.061) − 1   = −1.0%

After a year the account shows Rs 10.50 lakh, and it buys about Rs 9.90 lakh of what the original sum would have bought. The deposit paid interest every quarter and still lost money.

The same force works through the companies being analysed. A paints maker facing input costs up 12% while realisations rise 4% watches its gross margin compress by several percentage points — unless its brand lets it raise prices, which is precisely what the industry analysis was for.

Why NISM asks about it

Chapter 5 (Economic Analysis) covers inflation, its two classic causes and the policy response. Expect the demand-pull versus cost-push distinction, CPI versus WPI, a real-return computation, and the chain from inflation to interest rates to valuations.

Common exam traps

  • Falling inflation is disinflation, not deflation. Deflation means prices are actually falling — a different and more dangerous condition.
  • The subtraction shortcut is an approximation. At high rates use the exact formula; the gap grows with the numbers.
  • WPI contains no services and CPI does, and it is CPI that the RBI targets.
  • Inflation transfers wealth from lenders to borrowers where the debt is at a fixed rate — the repayment is made in cheaper rupees.
  • It hits valuations twice: once by raising the discount rate, and again by squeezing the margins being discounted.

Check yourself

  1. 1.Inflation measured at the wholesale level and at the retail level is captured respectively by:

    1. a)CPI and WPI
    2. b)WPI and CPI
    3. c)CPI and GDP deflator
    4. d)WPI and PPI
    Show the answer

    Answer: (b) WPI and CPI

    The workbook: "generally, inflation is measured in two ways — at wholesale level in terms of Wholesale Price Index (WPI) and retail level in terms of Consumer Price Index (CPI)."

    Option A simply reverses them, which is the single most common error on this topic — remember that C in CPI stands for Consumer, and the consumer buys at retail.

    The GDP deflator is not discussed in this chapter at all, and PPI (producer price index) is not a term the workbook uses.

  2. 2.Inflation risk is highest in which category of investment?

    1. a)Equity shares of consumer goods companies
    2. b)Fixed return instruments such as bonds, fixed deposits and debentures
    3. c)Physical gold
    4. d)Real estate held for rental income
    Show the answer

    Answer: (b) Fixed return instruments such as bonds, fixed deposits and debentures

    The workbook is direct: "Inflation risk is highest in fixed return instruments, such as bonds, fixed deposits and debentures, where investors are paid a fixed periodic interest and returned the principal amount at maturity." Both the interest payments and the principal repayment are fixed in absolute terms, so inflation eats them without anything pushing back.

    The arithmetic it gives: an 8% coupon against 7% inflation leaves a real return of just 1%. Push inflation to 9% and the real return turns negative — with no default at all.

    Option A is the opposite of the truth: "Inflation risk is less for equity shares", because if prices rise, businesses see higher selling prices and higher nominal profits. The Venezuela illustration makes the point — bond investors were nearly wiped out in 2018 while the Caracas index rose over 1000 times. Options C and D are not discussed as high-inflation-risk categories at all.

  3. 3.Which inflation index is used for Inflation Indexed Bonds, and which for the Inflation-Indexed National Saving Securities-Cumulative 2013?

    1. a)CPI for both
    2. b)WPI for IIBs and CPI for the IINSS-C
    3. c)CPI for IIBs and WPI for the IINSS-C
    4. d)WPI for both
    Show the answer

    Answer: (b) WPI for IIBs and CPI for the IINSS-C

    For IIBs: the Wholesale Price Index (WPI) is the inflation measure that is considered for the calculation of the index ratio for these bonds.

    For the retail instrument: the bond carries a fixed interest of 1.5% and an inflation rate calculated on the basis of the Consumer Price Index (CPI).

    The two using different indices is exactly the kind of detail a 25%-negative-marking paper builds a question on.

    How the IIB adjustment works: these bonds have a fixed real coupon rate which is applied to the inflation adjusted principal on each interest payment date. On maturity, the higher of the face value or inflation adjusted principal is paid out to the investors. The inflation adjustment to the principal is done by multiplying it with the index ratio, which is calculated by dividing the reference index on the settlement date by the reference index on the date of issue.

    The IINSS-C features: these bonds of 10-year tenor were available to retail resident individuals, minors, HUFs, and charities among others. The interest is compounded every six months and cumulated and the same is payable with the principal on maturity. The fixed rate of interest is the floor and is payable even if there is deflation.

    Why such bonds exist at all: debt instruments, being fixed income products, run the risk of delivering negative real returns during high inflation periods.

Where this is taught

Free preparation for NISM Series XV

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