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290 •   TheIntelligentOptionInvestor
preceding equation, we can see that the left side of the equation is levered
(because it contains only options, and options are levered instruments),
and the right side is unlevered. Obviously, then, the two cannot be exactly
the same.
We can fix this problem by delevering the left side of the preceding
equation. Any time we sell a put option, we have to place cash in a mar -
gin account with our broker. Recall that a short put that is fully margined
is an unlevered instrument, so margining the short put should delever
the entire option position. Lets add a margin account to the left side and
put $K in it:
C
K PK + K = S
This equation simply says that if you sell a put struck at K and put $K
worth of margin behind it while buying a call option, youll have the same
risk, return, and leverage profile as if you bought a stock—just as in our
big-picture diagram.
But this is not quite right if one is dealing with small differences.
First, lets say that you talk your broker into funding the margin ac-
count using a risk-free bond fund that will pay some fixed amount of
interest over the next year. To fund the margin account, you tell your
broker you will buy enough of the bond account that one year from
now, when the put expires, the margin accounts value will be exactly
the same as the strike price. In this way, even by placing an amount less
than the strike price in your margin account originally, you will be able
to fulfill the commitment to buy the stock at the strike price if the put
expires in the money (ITM). The amount that will be placed in margin
originally will be the strike price less the amount of interest you will
receive from the risk-free bond. In mathematical terms, the preceding
equation becomes
C
K PK + (K Int) = S
Now all is right with the world. For a non-dividend-paying stock, this fully
expresses the technical definition of put-call parity.
However, because we are talking about dividend arbitrage, we have to
think about how to adjust our equation to include dividends. We know that
a call option on a dividend-paying stock is worth less because the dividend