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636 Part V: Index Options and Futures
Adding up all eight of these, it is determined that the present worth of all the
remaining additional dividends is $2.81. Note that this is less than the actual amount
that will eventually be paid over the two years, which is $3.00.
Now, using the simple formula given earlier, the value of the imbedded call can
be determined:
XYZ: 32
PERCS: 34
Present worth of additional dividends: 2.81
Imbedded call = Stock price + pw divs - PERCS price
= 32 + 2.81 - 34
= 0.81
Once this call value is determined, the strategist can use a model to see if this call
appears to be cheap or expensive. In this case, the call looks cheap for a two-year call
option that is 7 points out-of-the-money. Of course, one would need to know how
volatile XYZ stock is, in order to draw a definitive conclusion regarding whether the
imbedded call is undervalued or not.
A basic relationship can be drawn between the PER CS price and the calculated value
of the imbedded call: If the imbedded call is undervalued, then the PERCS is too
expensive; if the imbedded call is overpriced, then the PERCS is cheap. In this exam­
ple, the value of the imbedded call was only 81 cents. If XYZ is a stock with average
or above average volatility, then the call is certainly cheap. Therefore, the PERCS,
trading at 34, is too expensive.
Once this determination has been made, the strategist must decide how to use
the information. A buyer of PER CS will need to know this information to determine
if he is paying too much for the PER CS; alternatively stated, he needs to know if he
is selling the imbedded call too cheaply. A hedger might establish a true hedge by
buying common and selling the PERCS, using the proper hedge ratio. It is possible
for a PER CS to remain expensive for quite some time, if investors are buying it for
the additional dividend yield alone and are not giving proper consideration to the
limited profit potential. Nevertheless, both the outright buyer and the strategist
should calculate the correct value of the PER CS in order to make rational decisions.
PERCS SUMMARY
A PERCS is a preferred stock with a higher dividend yield than the common, and it
is demandable at a predetermined series of prices. The decision to demand is strict­
ly at the discretion of the issuing company; the PER CS holder has no say in the deci-