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Simple Yield

Approximate yield that assumes straight-line amortization of premium/discount — no compounding.

Simple yield (also called Japanese yield) is a quick approximation: (Annual Coupon + Annual Amortization) ÷ Clean Price. It ignores compounding and reinvestment, so it's less accurate than YTM but useful for quick mental math. For a par bond, simple yield equals the coupon rate. For discount bonds, simple yield > YTM (amortization is spread too evenly). For premium bonds, simple yield < YTM. Think of it as back-of-the-envelope yield — good for sanity checks but not pricing.

Formula
Simple Yield=C+100PTP×100\text{Simple Yield} = \frac{C + \frac{100 - P}{T}}{P} \times 100