derivatives

INTRODUCTION TO FUTURES AND

OPTIONS

In recent years, derivatives have become increasingly important in the field of

finance. While futures and options are now actively traded on many

exchanges, forward contracts are popular on the OTC market. In this chapter

we shall study in detail these three derivative contracts.

3.1 FORWARD CONTRACTS

A forward contract is an agreement to buy or sell an asset on a specified date

for a specified price. One of the parties to the contract assumes a long

position and agrees to buy the underlying asset on a certain specified future

date for a certain specified pric e. The other party assumes a short position

and agrees to sell the asset on the same date for the same price. Other

contract details like delivery date, price and quantity are negotiated bilaterally

by the parties to the contract. The forward contracts are normally traded

outside the exchanges.

The salient features of forward contracts are:

• They are bilateral contracts and hence exposed to counter-party risk.

• Each contract is custom designed, and hence is unique in terms of

contract size, expiration date and the asset type and quality.

• The contract price is generally not available in public domain.

• On the expiration date, the contract has to be settled by delivery of the

asset.

• If the party wishes to reverse the contract, it has to compulsorily go to

the same counter-party, which often results in high prices being

charged.

However forward contracts in certain markets have become very

standardized, as in the case of foreign exchange, thereby reducing

transaction costs and increasing transactions volume. This process of

standardization reaches its limit in the organized futures market.

Forward contracts are very useful in hedging and speculation. The classic

hedging application would be that of an exporter who expects to receive

payment in dollars three months later. He is exposed to the risk of exchange

rate fluctuations. By using the currency forward market to sell dollars forward,

he can lock on to a rate today and reduce his uncertainty. Similarly an importer

who is required to make a payment in dollars two months hence can reduce his

exposure to exchange rate fluctuations by buying dollars forward.

If a speculator has information or analysis, which forecasts an upturn in a price,

then he can go long on the forward market instead of the cash market. The

speculator would go long on the forward, wait for the price to rise, and then take

a reversing transaction to book profits. Speculators may well be required to

deposit a margin upfront. However, this is generally a relatively small proportion of

the value of the assets underlying the forward contract. The use of forward

markets here supplies leverage to the speculator.

3.2 LIMITATIONS OF FORWARD MARKETS

Forward markets world-wide are afflicted by several problems:

• Lack of centralization of trading,

• Illiquidity, and

• Counterparty risk

In the first two of these, the basic problem is that of too much flexibility and

generality. The forward market is like a real estate market in that any two

consenting adults can form contracts against each other. This often makes them

design terms of the deal which are very convenient in that specific situation, but

makes the contracts non-tradable.

Counterparty risk arises from the possibility of default by any one party to the

transaction. When one of the two sides to the transaction declares bankruptcy, the

other suffers. Even when forward markets trade standardized contracts, and hence

avoid the problem of illiquidity, still the counterparty risk remains a very serious

issue.

3.3 INTRODUCTION TO FUTURES

Futures markets were designed to solve the problems that exist in forward

markets. A futures contract is an agreement between two parties to buy or sell

an asset at a certain time in the future at a certain price. But unlike forward

contracts, the futures contracts are standardized and exchange traded. To

facilitate liquidity in the futures contracts, the exchange specifies certain standard

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features of the contract. It is a standardized contract with standard underlying

instrument, a standard quantity and quality of the underlying instrument that can be

delivered, (or which can be used for reference purposes in settlement) and a

standard timing of such settlement. A futures contract may be offset prior to

maturity by entering into an equal and opposite transaction. More than 99% of

futures transactions are offset this way.

The standardized items in a futures contract are:

· Quantity of the underlying

· Quality of the underlying

· The date and the month of delivery

· The units of price quotation and minimum price change

· Location of settlement

Merton Miller, the 1990 Nobel laureate had said that 'financial futures

represent the most significant financial innovation of the last twenty

years." The first exchange that traded financial derivatives was launched

in Chicago in the year 1972. A division of the Chicago Mercantile

Exchange, it was called the International Monetary Market (IMM) and

traded currency futures. The brain behind this was a man called Leo

Melamed, acknowledged as the 'father of financial futures" who was

then the Chairman of the Chicago Mercantile Exchange. Before IMM

opened in 1972, the Chicago Mercantile Exchange sold contracts whose

value was counted in millions. By 1990, the underlying value of all

contracts traded at the Chicago Mercantile Exchange totaled 50

trillion dollars.

These currency futures paved the way for the successful marketing of a

dizzying array of similar products at the Chicago Mercantile Exchange,

the Chicago Board of Trade, and the Chicago Board Options Exchange.

By the 1990s, these exchanges were trading futures and options on

everything from Asian and American stock indexes to interest-rate

swaps, and their success transformed Chicago almost overnight into

the risk-transfer capital of the world.

Box 3.5: The first financial futures market

3.4 DISTINCTION BETWEEN FUTURES AND

FORWARDS CONTRACTS

Forward contracts are often confused with futures contracts. The confusion is

primarily because both serve essentially the same economic functions of

allocating risk in the presence of future price uncertainty. However futures are

a significant improvement over the forward contracts as they eliminate

counterparty risk and offer more liquidity. .

3.5 FUTURES TERMINOLOGY

· Spot price: The price at which an asset trades in the spot market.

· Futures price: The price at which the futures contract trades in the

futures market.

· Contract cycle: The period over which a contract trades. The index

futures contracts on the NSE have one- month, two-months and threemonths

expiry cycles which expire on the last Thursday of the month.

Thus a January expiration contract expires on the last Thursday of

January and a February expiration contract ceases trading on the last

Thursday of February. On the Friday following the last Thursday, a new

contract having a three- month expiry is introduced for trading.

· Expiry date: It is the date specified in the futures contract. This is the

last day on which the contract will be traded, at the end of which it will

cease to exist.

· Contract size: The amount of asset that has to be delivered under

one contract. Also called as lot size.

· Basis: In the context of financial futures, basis can be defined as the

futures price minus the spot price. There will be a different basis for

each delivery month for each contract. In a normal market, basis will

be positive. This reflects that futures prices normally exceed spot

prices.

· Cost of carry: The relationship between futures prices and spot prices

can be summarized in terms of what is known as the cost of carry.

This measures the storage cost plus the interest that is paid to finance

the asset less the income earned on the asset.

· Initial margin: The amount that must be deposited in the margin

account at the time a futures contract is first entered into is known as

initial margin.

· Marking-to-market: In the futures market, at the end of each

trading day, the margin account is adjusted to reflect the investor's

gain or loss depending upon the futures closing price. This is called

marking-to-market.

· Maintenance margin: This is somewhat lower than the initial margin.

This is set to ensure that the balance in the margin account never

becomes negative. If the balance in the margin account falls below the

maintenance margin, the investor receives a margin call and is

expected to top up the margin account to the initial margin level

before trading commences on the next day.

3.6 INTRODUCTION TO OPTIONS

In this section, we look at the next derivative product to be traded on the

NSE, namely options. Options are fundamentally different from forward and

futures contracts. An option gives the holder of the option the right to do

something. The holder does not have to exercise this right. In contrast, in a

forward or futures contract, the two parties have committed themselves to

doing something. Whereas it costs nothing (except margin requirements) to

enter into a futures contract, the purchase of an option requires an up-front

payment.

3.7 OPTION TERMINOLOGY

· Index options: These options have the index as the underlying.

Some options are European while others are American. Like index

futures contracts, index options contracts are also cash settled.

· Stock options: Stock options are options on individual stoc ks. Options

currently trade on over 500 stocks in the United States. A contract gives the

holder the right to buy or sell shares at the specified price.

· Buyer of an option: The buyer of an option is the one who by paying the

option premium buys the right but not the obligation to exercise his

option on the seller/writer.

· Writer of an option: The writer of a call/put option is the one who receives

the option premium and is thereby obliged to sell/buy the asset if the

buyer exercises on him.

There are two basic types of options, call options and put options.

· Call option: A call option gives the holder the right but not the obligation to

buy an asset by a certain date for a certain price.

· Put option: A put option gives the holder the right but not the obligation to

sell an asset by a certain date for a certain price.

· Option price/premium: Option price is the price which the option buyer

pays to the option seller. It is also referred to as the option premium.

· Expiration date: The date specified in the options contract is known as

the expiration date, the exercise date, the strike date or the maturity.

· Strike price: The price specified in the options contract is known as the

strike price or the exercise price.

· American options: American options are options that can be exercised at

any time upto the expiration date. Most exchange-traded options are

American.

· European options: European options are options that can be exercised

only on the expiration date itself. European options are easier to analyze

than American options, and properties of an American option are

frequently deduced from those of its European counterpart.

· In-the-money option: An in-the-money (ITM) option is an option that

would lead to a positive cashflow to the holder if it were exercised

immediately. A call option on the index is said to be in-the-money when the

current index stands at a level higher than the strike price (i.e. spot price >

strike price). If the index is much higher than the strike price, the call is said

to be deep ITM. In the case of a put, the put is ITM if the index is below

the strike price.

· At-the-money option: An at-the-money (ATM) option is an option that

would lead to zero cashflow if it were exercised immediately. An option on

the index is at-the-money when the current index equals the strike price

(i.e. spot price = strike price).

· Out-of-the-money option: An out-of-the-money (OTM) option is an

option that would lead to a negative cashflow if it were exercised

immediately. A call option on the index is out-of-the-money when the

current index stands at a level which is less than the strike price (i.e. spot

price < strike price). If the index is much lower than the strike price, the

call is said to be deep OTM. In the case of a put, the put is OTM if the

index is above the strike price.

· Intrinsic value of an option: The option premium can be broken down into

two components - intrinsic value and time value. The intrinsic value of a

call is the amount the option is ITM, if it is ITM. If the call is OTM, its

intrinsic value is zero. Putting it another way, the intrinsic value of a call is

Max[0, (St — K)] which means the intrinsic value of a call is the greater

of 0 or (St — K). Similarly, the intrinsic value of a put is Max[0, K — St],i.e.

the greater of 0 or (K — St). K is the strike price and St is the spot price.

· Time value of an option: The time value of an option is the difference

between its premium and its intrinsic value. Both calls and puts have time

value. An option that is OTM or ATM has only time value. Usually, the

maximum time value exists when the option is ATM. The longer the time to

expiration, the greater is an option's time value, all else equal. At expiration,

an option should have no time value.

Although options have existed for a long time, they were traded OTC, without

much knowledge of valuation. The first trading in options began in Europe and the

US as early as the seventeenth century. It was only in the early 1900s that a group

of firms set up what was known as the put and call Brokers and Dealers Association

with the aim of providing a mechanism for bringing buyers and sellers together. If

someone wanted to buy an option, he or she would contact one of the member

firms. The firm would then attempt to find a seller or writer of the option either

from its own clients or those of other member firms. If no seller could be found,

the firm would undertake to write the option itself in return for a price.

This market however suffered from two deficiencies. First, there was no secondary

market and second, there was no mechanism to guarantee that the writer of the

option would honor the contract. In 1973, Black, Merton and Scholes invented the

famed Black-Scholes formula. In April 1973, CBOE was set up specifically for the

purpose of trading options. The market for options developed so rapidly that by

early '80s, the number of shares underlying the option contract sold each day

exceeded the daily volume of shares traded on the NYSE. Since then, there has

been no looking back.

3.8 FUTURES AND OPTIONS

An interesting question to ask at this stage is - when would one use options

instead of futures? Options are different from futures in several interesting

senses. At a practical level, the option buyer faces an interesting situation. He

pays for the option in full at the time it is purchased. After this, he only has

an upside. There is no possibility of the options position generating any

further losses to him (other than the funds already paid for the option). This

is different from futures, which is free to enter into, but can generate very

large losses. This characteristic makes options attractive to many occasional

market participants, who cannot put in the time to closely monitor their

futures positions.

Buying put options is buying insurance. To buy a put option on Nifty is to buy

insurance which reimburses the full extent to which Nifty drops below the

strike price of the put option. This is attractive to many people, and to mutual

funds creating "guaranteed return products".

Options made their first major mark in financial history during the tulipbulb

mania in seventeenth-century Holland. It was one of the most

spectacular get rich quick binges in history. The first tulip was

brought into Holland by a botany professor from Vienna. Over a

decade, the tulip became the most popular and expensive item in Dutch

gardens. The more popular they became, the more Tulip bulb prices

began rising. That was when options came into the picture. They were

initially used for hedging. By purchasing a call option on tulip bulbs, a

dealer who was committed to a sales contract could be assured of

obtaining a fixed number of bulbs for a set price. Similarly, tulip-bulb

growers could assure themselves of selling their bulbs at a set price by

purchasing put options. Later, however, options were increasingly used

by speculators who found that call options were an effective vehicle for

obtaining maximum possible gains on investment. As long as tulip prices

continued to skyrocket, a call buyer would realize returns far in excess

of those that could be obtained by purchasing tulip bulbs themselves.

The writers of the put options also prospered as bulb prices spiralled

since writers were able to keep the premiums and the options were

never exercised. The tulip-bulb market collapsed in 1636 and a lot of

speculators lost huge sums of money. Hardest hit were put writers who

were unable to meet their commitments to purchase Tulip bulbs.

Box 3.7: Use of options in the seventeenth-century

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Table 3.2 Distinction between futures and options

Futures Options

Exchange traded, with novation Same as futures.

Exchange defines the product Same as futures.

Price is zero, strike price moves Strike price is fixed, price moves.

Price is zero Price is always positive.

Linear payoff Nonlinear payoff.

Both long and short at risk Only short at risk.

The Nifty index fund industry will find it very useful to make a bundle of a

Nifty index fund and a Nifty put option to create a new kind of a Nifty index

fund, which gives the investor protection against extreme drops in Nifty.

Selling put options is selling insurance, so anyone who feels like earning

revenues by selling insurance can set himself up to do so on the index options

market.

More generally, options offer "nonlinear payoffs" whereas futures only have

"linear payoffs". By combining futures and options, a wide variety of

innovative and useful payoff structures can be created.
 
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