Forward and Futures Contracts

Finance Theory

Futures Contracts

Forward Contracts Have Two Limitations:

  • Illiquidity
  • Counterparty risk
Definition:  A futures contractis an exchange-traded, standardized,

forward-like contract that is marked to marketdaily. This contract can
be used to establish a long (or short) position in the underlying asset.

Features of Futures Contracts

  • Standardized contracts:
    – Underlying commodity or asset
    – Quantity
    – Maturity
  • Exchange traded
  • Guaranteed by the clearinghouse - no counter-party risk
  • Gains/losses settled daily (marked to market)
  • Margin required as collateral to cover losses

Example:

NYMEX crude oil (light) futures with delivery in Dec. 2007 at a price of
$75.06 / bbl. on July 27, 2007 with 51,475 contracts traded

  • Each contract is for 1,000 barrels
  • Tick size: $0.01 per barrel, $10 per contract
  • Initial margin: $4,050
  • Maintenance margin: $3,000
  • No cash changes hands today (contract price is $0)
  • Buyer has a "long" position (wins if prices go up)
  • Seller has a "short" position (wins if prices go down)

Payoff Diagram

Payoff Diagram

Example. Yesterday, you bought 10 December live-cattle contracts on the
CME, at a price of $0.7455/lb

  • Contract size 40,000 lb
  • Agreed to buy 40,000 pounds of live cattle in December
  • Value of position yesterday: (0.7455)(10)(40,000)  =  $298,200
  • No money changed hands
  • Initial margin required (5%−20% of contract value)
Today, the futures price closes at $0.7435/lb, 0.20 cents lower. The value

of your position is

(0.7435)(10)(40,000)  =  $297,400

which yields a loss of $800.

Why Is This Contract Superior to a Forward Contract?

  • Standardization makes futures liquid
  • Margin and marking to market reduce default risk
  • Clearing-house guarantee reduces counter-party risk