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434 Part IV: Additional Considerations
underlying stock makes no difference in the eventual outcome. This is generally a
true statement. However, there are some risks, and they are great enough that one
can actually lose money in conversions and reversals if he does not take care. The
risks are fourfold in reversal arbitrage: An extra dividend is declared, the interest rate
falls while the reversal is in place, an early assignment is received, or the stock is
exactly at the striking price at expiration. Converters have similar risks: a dividend
cut, an increase in the interest rate, early assignment, or the stock closing at the strike
at expiration.
These risks are first explored from the viewpoint of the reversal trader. If the
company declares an extra dividend, it is highly likely that the reversal will become
unprofitable. This is so because most extra dividends are rather large - more than the
profit of a reversal. There is little the arbitrageur can do to avoid being caught by the
declaration of a truly extra dividend. However, some companies have a track record
of declaring extras with annual regularity. The arbitrageur should be aware of which
companies these are and of the timing of these extra dividends. A clue sometimes
exists in the marketplace. If the reversal appears overly profitable when the arbi­
trageur is first examining it (before he actually establishes it), he should be somewhat
skeptical. Perhaps there is a reason why the reversal looks so tempting. An extra div­
idend that is being factored into the opinion of the marketplace may be the answer.
The second risk is that of variation in interest rates while the reversal is in
progress. Obviously, rates can change over the life of a reversal, normally 3 to 6
months. There are two ways to compensate for this. The simplest way is to leave
some room for rates to move. For example, if rates are currently at 12% annually, one
might allow for a movement of 2 to 3% in rates, depending on the length of time the
reversal is expected to be in place. In order to allow for a 2% move, the arbitrageur
would calculate his initial profit based on a rate of 10%, 2% less than the currently
prevailing 12%. He would not establish any reversal that did not at least break even
with a 10% rate. The rate at which a reversal breaks even is often called the "effec­
tive rate" - 10% in this case. Obviously, if rates average higher than 10% during the
life of the reversal, it will make money. Normally, when one has an entire portfolio of
reversals in place, he should know the effective rate of each set of reversals expiring
at the same time. Thus, he would have an effective rate for his 2-month reversals, his
3-month ones, and so forth.
Allowing this room for rates to move does not necessarily mean that there will
not be an adverse affect if rates do indeed fall. For example, rates could fall farther
than the room allowed. Thus, a further measure is necessary in order to completely
protect against a drop in rates: One should invest his credit balances generated by the
reversals in interest-bearing paper that expires at approximately the same time the
reversals do, and that bears interest at a rate that locks in a profit for the reversal