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292 •   TheIntelligentOptionInvestor
From this equation, it follows that if
PK + Int < Div
your call option has a negative implied time value, and you should sell the
option in order to collect the dividend.
This is what is meant by dividend arbitrage . But it is hard to get the
flavor for this without seeing a real-life example of it. The following table
shows the closing prices for Oracles stock and options on January 9, 2014,
when they closed at $37.72. The options had an expiration of 373 days in
the future—as close as I could find to one year—the one-year risk-free rate
was 0.14 percent, and the company was expected to pay $0.24 worth of
dividends before the options expired.
Calls Puts
Bid Ask Delta Strike Bid Ask Delta
19.55 19.85 0.94 18 0.08 0.13 0.02
17.60 17.80 0.94 20 0.13 0.15 0.03
14.65 14.85 0.92 23 0.25 0.28 0.05
12.75 12.95 0.91 25 0.36 0.39 0.07
10.00 10.25 0.86 28 0.66 0.69 0.12
8.30 8.60 0.81 30 0.97 1.00 0.17
6.70 6.95 0.76 32 1.40 1.43 0.23
4.70 4.80 0.65 35 2.33 2.37 0.34
3.55 3.65 0.56 37 3.15 3.25 0.43
2.22 2.26 0.42 40 4.80 4.90 0.57
1.55 1.59 0.33 42 6.15 6.25 0.65
0.87 0.90 0.22 45 8.25 8.65 0.75
0.31 0.34 0.10 50 12.65 13.05 0.87
In the theoretical option portfolio, we are short a put, so its value to
us is the amount we would have to pay if we tried to flatten the position by
buying it back—the ask price. Conversely, we are long a call, so its value to
us is the price we could sell it for—the bid price.
Lets use these data to figure out which calls we might want to exercise
early if a dividend payment was coming up.