Time-Weighted rate of return - number of shs problem

Hi everyone,

I have a problem with the below question from a topic test from the CFAI:

Beginning of Year 1 Purchase 10 shares €160

End of Year 1 Purchase 5 shares €168

Dividend paid per year end of year 1, 3.00

End of Year 2 (price per share=) €175

Dividend paid per year end of year 1, 4.00

End of Year 3 Sell 15 shares €165

Dividend paid per year end of year 3, 0.00

The answer is: The holding period return (HPR) for the three years is calculated as follows:

HPR = (Pt+1 – Pt + Dt+1 )/Pt .

HPRYear 1 = (€ 1,680 – € 1,600 + € 30)/€ 1,600 = 6.88%.

HPRYear 2 = (€ 2,625 – € 2,520 + € 60)/€ 2,520 = 6.55%.

HPRYear 3 = (€ 2,475 – € 2,625)/€ 2,625 = –5.71%.

The time-weighted return (TWR) is found by taking the geometric mean of the three holding period returns:

TWR = [(1 + HPRYear 1 ) Å~ (1 + HPRYear 2 ) Å~ (1 + HPRYear 3 )]1/3 – 1.

TWR = [(1 + 6.88%) Å~ (1 + 6.55%) Å~ (1 – 5.71%)]1/3 – 1 = 1.07381/3 – 1 = 2.40%.

I do understand the concept of time-weighted return, I just have a problem with the number of shs. In this problem, it’s the HPY of the first year that I don’t really understand. At the end of the first year, the client has 15 shs so why is the total dividend 10x3 EUR? and what about the inital price? It’s like he only paid for 10 shs although he bought 15 of them the first year.

Thanks for your help!

It appears that the dividend is calculated on the number of shares held _ just before _ the end of the year. So, in year 1, you held 10 shares just before the end of the year, and get a dividend on those 10 shares.

I wouldn’t worry about it too much; questions on the real exam won’t have this sort of ambiguity.

Thank you for your swift answer S2000magician!

My pleasure.