Pricing and Hedging Derivative Securities

Introduction to Futures

What Are Futures Contracts?

Futures contracts are standardized agreements to deliver an asset at a future date in exchange for payment at that date.

  • Futures price: Price at which a contract trades. The price is paid at delivery.
  • Delivery: Asset exchanged at expiration
  • Payment: Made at delivery, not when contract is traded
  • Both buyer and seller have obligations (unlike options!)

Futures vs. Options

Futures Contracts

  • Both parties have obligations
  • Both must post margin
  • No upfront payment
  • Symmetrical payoff
  • Daily settlement

Options Contracts

  • Only seller has obligation
  • Only seller posts margin
  • Buyer pays premium upfront
  • Asymmetric payoff
  • Settlement at expiration

Historical Context

Futures have a long history in commodity markets:

  • 1851: Modern futures trading begins in the United States
  • 1981: Cash-settled contracts introduced
  • Today: Futures on commodities, financial assets, indices, currencies, and more

Cash-settled contracts: No physical delivery - settled based on underlying value at expiration

Long and Short Positions

Long (Buyer): Obligation to accept delivery, profits when price rises

Short (Seller): Obligation to deliver, profits when price falls

Example: Trading Corn Futures

Farmer sells futures at $5.00/bushel, spot later drops to $4.00:

Physical Delivery: Deliver corn, receive $5.00/bushel

Offset Position:

  • Buy futures at $4.00 → Profit = $1.00/bushel
  • Sell corn in spot market at $4.00
  • Total: $5.00/bushel (same result!)

Key insight: Spot-futures convergence at expiration

Contract Specifications

Exchanges standardize all contract terms:

  • Delivery location and date
  • Quantity and quality (with price adjustments)

Example: CME Corn Futures - 5,000 bushels per contract, Illinois delivery locations

Cash-Settled Futures

No physical delivery - settled based on index value:

E-mini S&P 500: $50 multiplier per index point

  • Buy at 6000, index expires at 6500
  • Profit = $50 × 500 = $25,000

Benefits: Eliminates delivery logistics, enables index futures

Trading vs. Gambling

Key distinction: Futures must serve legitimate risk-management needs

Examples:

  • Fund manager hedging equity portfolio
  • Airline hedging fuel costs
  • Utility hedging temperature risk

Market Structure

Like options, futures have:

  • Exchange-traded: Standardized, transparent
  • Clearinghouse: Central counterparty
  • Open interest: Long = short positions
  • Most positions closed early via offsetting trades

Margin and Marking to Market

Daily Settlement Process:

  • Exchange sets settlement price each day
  • All positions marked to this price
  • Profits/losses immediately transferred
  • Virtually eliminates counterparty risk

Daily Settlement Example

Buy 1 e-mini S&P 500 contract at 6000:

Day Settlement Price Daily P/L Cumulative P/L
0 (Entry) 6000 - -
1 6010 +$500 +$500
2 5990 -$1,000 -$500
3 6020 +$1,500 +$1,000

Day 3: Close position, walk away with $1,000 gain

Calculation: (6020 - 6000) × $50 = $1,000

Margin Requirements

Two types of margin:

Initial Margin

  • Required to open position
  • Typically 3-12% of contract value
  • Set by exchange

Maintenance Margin

  • Minimum to keep position open
  • Lower than initial margin
  • If breached → margin call

Margin Call: Demand for additional margin to restore account to initial margin level. Failure to meet = forced liquidation.

Leverage in Futures

10% margin = 10:1 leverage

  • 1% price move = 10% gain/loss on margin
  • 10% price move = 100% gain/loss on margin

Safety mechanisms: Daily marking to market + margin calls + clearinghouse

The Expectations Hypothesis

Futures prices = Expected future spot prices

Logic: If \(F \neq E[S_T]\), trading for expected profit drives \(F \to E[S_T]\)

Problem: Assumes risk-neutral investors!

Reality: Risk Premia

Risk-averse investors won’t trade unlimited amounts

Result: Futures prices can deviate from expected spot prices

  • Deviation depends on covariance with market risk
  • From CAPM: covariance with market return

Despite this: Expectations still prime determinant of prices

Spot-Futures Parity

Unlike expectations hypothesis, parity is an arbitrage relationship:

\[F = \mathrm{e}^{(c-y)T}S\]

where:

  • \(F\) = futures price
  • \(S\) = current spot price
  • \(c\) = cost of carry (continuously compounded)
  • \(y\) = convenience yield (continuously compounded)
  • \(T\) = time to expiration

Cost of Carry and Convenience Yield

Cost of Carry (\(c\))

  • Foregone interest on capital
  • Storage costs (commodities)
  • No costs for holding futures

For financial assets: \(c = r\)

Convenience Yield (\(y\))

  • Dividends/cash flows
  • Benefits of physical possession
  • Never negative

For financial assets: \(y\) = dividend yield

Arbitrage: Buy Spot, Sell Futures

If \(F > \mathrm{e}^{rT}S\) (assuming \(c=r\), \(y=0\)):

  1. Borrow \(S\), buy spot asset
  2. Sell futures at \(F\)
  3. At expiration: deliver asset, receive \(F\), repay \(\mathrm{e}^{rT}S\)

Profit: \(F - \mathrm{e}^{rT}S\) (risk-free!)

Arbitrage: Sell Spot, Buy Futures

If \(F < \mathrm{e}^{rT}S\) (assuming \(c=r\), \(y=0\)):

  1. Short sell spot asset for \(S\), invest proceeds
  2. Buy futures at \(F\)
  3. At expiration: pay \(F\), accept delivery, return to lender

Profit: \(\mathrm{e}^{rT}S - F\) (risk-free!)

Why Parity Holds

Institutional arbitrageurs exploit violations quickly

Extensions:

  • Storage costs → add to \(c\)
  • Dividends → subtract from \(c\) (or add to \(y\))
  • General formula: \(F = \mathrm{e}^{(c-y)T}S\)

Forward Curves

Forward curve: Relationship between futures price and contract maturity

From spot-futures parity:

\[F = \mathrm{e}^{(c-y)T}S\]

Shape depends on \(c - y\):

  • If \(c > y\): Upward sloping (contango)
  • If \(c < y\): Downward sloping (backwardation)
  • If \(c = y\): Flat

Gold Forward Curve

Gold: negligible storage, no dividends, no convenience yield → \(c - y = r\)

Figure 1

Currency Forward Curves

For currencies: \(c - y = r - r_f\) (domestic vs. foreign interest rates)

Figure 2

S&P 500 Forward Curve

For stock indices: \(c - y = r - \text{dividend yield}\)

Figure 3

Commodity Forward Curves

More complex due to storage costs and convenience yields:

  • High storage costs (electricity, natural gas)
  • Convenience yield varies with supply/demand
  • Upward or downward sloping
  • Seasonal patterns (natural gas, corn)

Bound: \(F \leq \mathrm{e}^{cT}S\) (may have little predictive power)

Crude Oil: Extreme Scenarios

Figure 4

Crude Oil Insights

April 2020:

  • Coronavirus demand collapse
  • Storage at Cushing full
  • Extremely high storage costs
  • Zero convenience yield
  • Result: Steep upward slope
  • Front month went negative!

March 2022:

  • Russian invasion of Ukraine
  • Future supplies uncertain
  • High convenience yield
  • Result: Steep downward slope
  • Premium for oil now vs. later

Cyclical Commodities

Natural gas and corn show seasonal patterns:

Figure 5

Natural Gas Seasonality

Summer to Winter (upward): High storage costs

Winter to Summer (downward): High convenience yield (demand peak)

Overall slope: Depends on supply/demand conditions

Corn Seasonality

Pre-harvest (summer): High convenience yield (scarcity)

Post-harvest (fall): High storage costs (silos full)

Overall slope: Varies with spot market conditions

Options on Futures

A derivative on a derivative!

Call: Right to buy futures at strike

Put: Right to sell futures at strike

Benefits: Leverage, liquidity, avoids delivery/storage

Exercise of Futures Options

When exercised, creates futures position + cash transfer:

Option Holder:

  • Call → Long futures position
  • Put → Short futures position
  • Marked to market at current futures price
  • Receives cash = (Futures price - Strike)

Option Writer:

  • Call → Short futures position
  • Put → Long futures position
  • Marked to market at current futures price
  • Pays cash = (Futures price - Strike)

Futures Options Example

Buy call on corn futures, strike = $5.00, exercise at $5.50:

You (exerciser):

  • Long futures at $5.50 + receive $0.50 cash

Option writer:

  • Short futures at $5.50 + pay $0.50 cash

Result: Both can immediately close futures positions

Summary: Key Takeaways

  1. Futures = Obligations for both parties (vs. options)

  2. Daily marking to market virtually eliminates counterparty risk

  3. Leverage through margin enables high returns/losses

  4. Spot-futures parity is an arbitrage relationship: \(F = \mathrm{e}^{(c-y)T}S\)

  5. Forward curves reveal cost of carry minus convenience yield

  6. Commodity curves complex due to storage and seasonality

  7. Futures options combine benefits of both derivatives

Next Steps

Building on this foundation:

  • Hedging with futures: Optimal hedge ratios, basis risk
  • Futures pricing models: Storage models, asset pricing theory
  • Spread trading: Calendar spreads, inter-commodity spreads
  • Arbitrage strategies: Cash-and-carry, reverse cash-and-carry
  • Real-world considerations: Transaction costs, margin management, delivery options