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Chapter 27: Arbitrage 429
until expiration. The inclusion of these factors complicates things somewhat, and its
discussion is deferred momentarily while the companion strategy, the reversal, is
explained.
A reversal (or reverse conversion, as it is sometimes called) is exactly the oppo­
site of a conversion. In a reversal, the trader sells stock short, sells a put, and buys a
call. Again, the put and call have the same terms. A reversal will be profitable if the
initial credit ( sale price) is greater than the striking price of the options.
Example: A different set of prices will be used to describe a reversal:
XYZ common, 55;
XYZ January 60 call, 2; and
XYZ January 60 put, 7½.
The total credit of the reversal is 60½ - 55 from the stock sale, plus 7½ from the put
sale, less the 2-point cost of the call. Since 60½ is greater than the striking price of
the options, 60, there is a locked-in profit equal to the differential of½ point. To ver­
ify this, first assume that XYZ is anywhere below 60 at January expiration. The put
will be assigned - stock is bought at 60 - and the call will expire worthless. Thus, the
reversal position is liquidated for a cost of 60. A ½-point profit results since the orig­
inal sale value ( credit) of the position was 60½. On the other hand, if XYZ were above
60 at expiration, the trader would exercise his call, thus buying stock at 60, and the
put would expire worthless. Again, he would liquidate the position at a cost of 60 and
would make a ½-point profit.
Dividends and carrying costs are important in reversals, too; these factors are
addressed here. The conversion involves buying stock, and the trader will thus
receive any dividends paid by the stock during the life of the arbitrage. However, the
converter also has to pay out a rather large sum of money to set up his arbitrage, and
must therefore deduct the cost of carrying the position from his potential profits. In
the example above, the conversion position cost 49½ points to establish. If the trad­
er's cost of money were 6% annually, he would thus lose .06/12 x 49½, or .2475 point
per month for each month that he holds the position. This is nearly ¼ of a point per
month. Recall that the potential profit in the example is ½ point, so that if one held
the position for more than two months, his carrying costs would wipe out his profit.
It is extremely important that the arbitrageur compute his carrying costs accurately
prior to establishing any conversion arbitrage.
If one prefers formulae, the profit potentials of a conversion or a reversal can
be stated as: