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CA Final · Advanced Financial Management

Derivatives Analysis & Valuation

Chapter 3 · 5 formulas · 4 exam-critical pointers

Core concepts

  1. 01Forward: customised OTC; Futures: exchange-traded standardised.
  2. 02Options: Call (right to buy), Put (right to sell); American (anytime) vs European (expiry).
  3. 03Option payoff at expiry: Call = max(S−K, 0), Put = max(K−S, 0).
  4. 04Black-Scholes model for European options on non-dividend-paying stock.
  5. 05Greeks: Delta (price sensitivity), Gamma, Theta, Vega, Rho.

Flowchart

Option Valuation | Intrinsic Value + Time Value = Premium | ITM / ATM / OTM | Models: Binomial / Black-Scholes | Greeks measure sensitivities

Exam-critical pointers

  • Put-Call parity violation → arbitrage opportunity.
  • Currency forward: Interest Rate Parity F = S × (1 + ih) / (1 + if).
  • Swap: equivalent to series of forward contracts.
  • Binomial model useful for American options & path-dependent options.

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