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Risk, Return, and Portfolio Theory

Fundamentals of Financial Management · BBS · Updated Apr 23, 2026

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Chapter 2: Risk, Return, and Portfolio Theory

Every financial decision involves a trade-off between risk and return. Understanding how to measure risk, calculate returns, and construct portfolios that optimize this trade-off is fundamental to financial management. This chapter covers return calculation, risk measurement, diversification, and basic portfolio theory.

2.1 Return

Return is the gain or loss on an investment over a period, expressed as a percentage of the initial investment.

Types of Return

TypeFormulaExample
Holding Period ReturnHPR = (Ending Price - Beginning Price + Income) / Beginning PriceBuy NEPSE stock at NPR 500, sell at 600, dividend NPR 20: HPR = (600-500+20)/500 = 24%
Expected ReturnE(R) = Σ [Pi × Ri] (probability-weighted average)Boom (0.3): 25%, Normal (0.5): 15%, Recession (0.2): -5% → E(R) = 13%
Average ReturnArithmetic Mean = Σ Ri / nReturns over 3 years: 10%, 15%, 5% → Average = 10%

2.2 Risk

Risk is the possibility that actual returns will differ from expected returns. In finance, risk is measured by the variability (dispersion) of returns.

Risk Measures

MeasureFormulaInterpretation
Variance (σ²)σ² = Σ Pi × (Ri - E(R))²Average squared deviation from expected return
Standard Deviation (σ)σ = √VarianceMost common risk measure; same units as return
Coefficient of Variation (CV)CV = σ / E(R)Risk per unit of return; useful for comparing investments

Worked Example

StateProbabilityReturnP×RR-E(R)[R-E(R)]²P×[R-E(R)]²
Boom0.325%7.51214443.2
Normal0.515%7.5242.0
Recession0.2-5%-1.0-1832464.8

E(R) = 7.5 + 7.5 - 1.0 = 14% (corrected: 13%... let me recalculate: 0.3×25 + 0.5×15 + 0.2×(-5) = 7.5+7.5-1 = 14%)

σ² = 43.2 + 2.0 + 64.8 = 110

σ = √110 = 10.49%

CV = 10.49/14 = 0.75

2.3 Types of Risk

TypeAlso CalledSourceDiversifiable?
Systematic RiskMarket risk, non-diversifiableEconomy-wide: inflation, interest rates, political instabilityNo — cannot be eliminated
Unsystematic RiskSpecific risk, diversifiableFirm-specific: management, labor, competitionYes — eliminated through diversification

Total Risk = Systematic Risk + Unsystematic Risk

Beta (β) measures systematic risk. β = 1 means same risk as market. β > 1 means more volatile. β < 1 means less volatile.

2.4 Portfolio Theory

A portfolio is a combination of investments. Portfolio theory (Markowitz) shows that diversification can reduce risk without proportionally reducing return.

Two-Asset Portfolio

Portfolio Return: E(Rp) = w1×E(R1) + w2×E(R2)

Portfolio Risk: σp² = w1²σ1² + w2²σ2² + 2w1w2σ1σ2ρ12

Where ρ12 = correlation coefficient between assets. When ρ < 1, diversification reduces risk.

Diversification Effect

Correlation (ρ)Diversification Benefit
ρ = +1No diversification benefit (risks perfectly correlated)
0 < ρ < +1Some risk reduction (most real-world case)
ρ = 0Significant risk reduction
ρ = -1Maximum risk reduction (can eliminate all risk)

2.5 Capital Asset Pricing Model (CAPM) — Detailed

CAPM: E(Ri) = Rf + βi(Rm - Rf)

The CAPM establishes a linear relationship between expected return and systematic risk (beta). It is one of the most important models in finance.

Security Market Line (SML)

ComponentMeaningNepal Value
Rf (Risk-free rate)Return on government securities (zero default risk)Nepal govt bond ~8-10%
Rm (Market return)Expected return on market portfolio (NEPSE index)Historical NEPSE average ~15-18%
(Rm - Rf) = Market Risk PremiumExtra return for bearing market risk~7-8% for Nepal
β (Beta)Sensitivity of stock to market movementsVaries by company/sector

CAPM Calculation for NEPSE Stocks

Given: Rf = 8%, Rm = 16%, Market Risk Premium = 8%

StockBetaRequired ReturnInterpretation
Nabil Bank1.18 + 1.1(8) = 16.8%Slightly above market risk
Nepal Telecom0.68 + 0.6(8) = 12.8%Defensive stock (below market risk)
Chilime Hydropower0.98 + 0.9(8) = 15.2%Close to market risk
Nepal Life Insurance0.78 + 0.7(8) = 13.6%Below market risk
Startup Company X2.08 + 2.0(8) = 24%Very high risk, very high required return

Investment Decision Using CAPM:

If Nabil Bank stock is expected to earn 20% next year and CAPM required return is 16.8%:

Expected return (20%) > Required return (16.8%) → Stock is UNDERVALUED → BUY

If expected return were 14% < 16.8% → Stock is OVERVALUED → SELL

2.6 Beta Calculation and Interpretation

Beta Formula: β = Covariance(Ri, Rm) / Variance(Rm) = ρ(i,m) × σi / σm

Beta ValueMeaningStock BehaviourExample
β = 0No correlation with marketUnaffected by market movementsGovernment bonds (risk-free)
0 < β < 1Less volatile than marketMoves with market but less sharplyInsurance, utilities — defensive stocks
β = 1Same volatility as marketMoves exactly with marketDiversified index fund
β > 1More volatile than marketAmplifies market movementsBanking, real estate — cyclical stocks
β < 0Moves opposite to marketHedge against market declineGold (sometimes), certain derivatives

2.7 Portfolio Return and Risk — Two-Asset Complete Example

Stock A: E(R) = 18%, σ = 25% | Stock B: E(R) = 12%, σ = 15% | Correlation ρ = 0.3

Portfolio: 60% in A, 40% in B

Portfolio Return:

E(Rp) = 0.6(18) + 0.4(12) = 10.8 + 4.8 = 15.6%

Portfolio Risk:

σp² = (0.6)²(25)² + (0.4)²(15)² + 2(0.6)(0.4)(25)(15)(0.3)

= 0.36(625) + 0.16(225) + 2(0.6)(0.4)(25)(15)(0.3)

= 225 + 36 + 54 = 315

σp = √315 = 17.75%

Diversification Benefit:

Weighted average risk (no diversification) = 0.6(25) + 0.4(15) = 21%

Actual portfolio risk = 17.75%

Risk reduction = 21% - 17.75% = 3.25 percentage points (due to imperfect correlation)

What if ρ = -0.5?

σp² = 225 + 36 + 2(0.6)(0.4)(25)(15)(-0.5) = 225 + 36 - 90 = 171

σp = √171 = 13.08% (much lower — negative correlation provides stronger diversification)

2.8 NEPSE Investment Analysis

Risk TypeNEPSE SourceHow to Manage
Market/SystematicNRB policy changes, political instability, Indian market correlation, global crisesCannot diversify away; adjust portfolio beta; use CAPM for pricing
Company/UnsystematicBad management decisions, loan defaults, accounting fraud, operational failuresDiversify across 15-20 stocks in different sectors
Liquidity RiskMany NEPSE stocks have low trading volumeFocus on actively traded stocks; avoid illiquid micro-caps
Regulatory RiskNRB directive changes, SEBON rule changesMonitor regulatory environment; diversify across sectors

Practice Questions

Short Answer:

1. Define risk and return. How are they related?

2. Differentiate systematic and unsystematic risk.

3. What is beta? How is it interpreted?

4. Explain the concept of diversification.

5. What is the coefficient of variation and when is it useful?

Long Answer:

6. Stock A: Boom(0.25)=30%, Normal(0.50)=18%, Recession(0.25)=-10%. Stock B: Boom=10%, Normal=12%, Recession=8%. Calculate E(R), σ, and CV for both. Which is riskier? (15 marks)

7. Explain Markowitz portfolio theory. How does diversification reduce risk? (15 marks)

8. Portfolio: 60% in Stock X (E(R)=15%, σ=20%) and 40% in Stock Y (E(R)=10%, σ=12%), ρ=0.3. Calculate portfolio return and risk. (15 marks)

9. Compare systematic and unsystematic risk. How does each affect investment decisions in NEPSE? (15 marks)

10. "Don't put all your eggs in one basket." Discuss this principle using portfolio theory. (15 marks)

Exam Tips: ✓ Expected return and standard deviation calculations ALWAYS asked ✓ Show complete probability tables in calculations ✓ Know portfolio return and risk formulas ✓ Systematic vs unsystematic risk is common theory question ✓ CV is useful when comparing investments with different returns

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