Carry Arbitrage, Forwards, and Futures Pricing

How Level II tests carry logic, no-arbitrage pricing, and value changes in equity, rate, and fixed-income forwards and futures.

Level II derivatives start with a blunt question: what price keeps arbitrage away? The exam is usually less interested in naming the contract than in whether you can identify the correct carry inputs, separate price from value, and see how the contract should react when rates, coupons, or dividends change.

Why This Lesson Matters

Many candidates remember formulas but miss the setup:

  • they grow spot at the financing rate without adjusting for known cash flows
  • they confuse the no-arbitrage forward price at initiation with the current value of an existing contract

Level II is usually testing that setup discipline first.

Start With The Carry Logic

    flowchart TD
	    A["Start with current spot"] --> B["Check known cash flows"]
	    B --> C["No income before expiry"]
	    B --> D["Income or coupon before expiry"]
	    C --> E["Carry spot at the financing rate"]
	    D --> F["Subtract PV of income then carry forward"]
	    E --> G["No arbitrage forward price"]
	    F --> G
	    G --> H["Compare to market contract price"]
	    H --> I["Mispricing implies arbitrage trade"]

That flow is more durable than memorizing a separate formula for every underlying.

Price The Contract Before You Value The Position

For an asset with no cash flows, a simple discrete-time no-arbitrage forward price is:

$$ F_0(T)=S_0(1+r)^T $$

If the underlying pays known cash flows before expiration:

$$ F_0(T)=\bigl(S_0-\operatorname{PV}(I)\bigr)(1+r)^T $$

SituationCore pricing adjustment
Equity with no dividendsGrow current spot at the financing rate
Equity with known dividendsSubtract present value of dividends before carrying forward
Bond forwardStart from dirty price and subtract present value of coupons received before delivery
Short-term rate forward or futuresUse the implied financing-rate relationship for the future borrowing or lending period

The exam often gives enough data to compute the correct carry adjustment, but hides it inside the vignette rather than presenting it as a clean bullet list.

Forward Price Is Not The Same As Forward Value

At initiation, the contract price is set so the contract value is approximately zero. After market conditions move, the existing position gains or loses value.

For a long forward on a non-income-paying asset, a common value expression at time (t) is:

$$ V_t=S_t-\operatorname{PV}_t(F_0) $$

That is the part candidates often miss. The contracted delivery price is fixed, but the market forward price is not.

Question typeWhat the exam is really testing
Calculate the no-arbitrage forward priceWhether you selected the right carry inputs
Calculate the value of an existing forwardWhether you understand that market conditions changed after initiation
Identify an arbitrage tradeWhether you can compare the quoted contract to the model price and trade the difference logically

Futures And Forwards Share Pricing Logic, Even When Their Trading Mechanics Differ

Level II usually wants the pricing intuition first:

  • forwards are customized and settle at expiration
  • futures are standardized and marked to market daily
  • both still anchor to the same no-arbitrage carry logic

The most useful exam instinct is to ask which source of carry matters most:

  • financing cost
  • foregone income such as dividends or coupons
  • timing of the rate exposure itself

Fixed-Income And Interest-Rate Contracts Need The Same Discipline

Contract familyWhat usually drives the correct answer
Bond forward or bond futureCoupon timing, accrued interest, benchmark financing rate
FRA or rate forwardThe implied future borrowing or lending rate for the reference period
Interest-rate futureThe link between the quoted futures contract and the future short-rate exposure it represents

The exam often inserts a coupon date or a settlement-timing detail because that is what separates a strong answer from a formula dump.

How CFA-Style Questions Usually Test This

  • by giving a forward on a dividend-paying equity and asking for the correct carry adjustment
  • by giving a bond forward and checking whether you remove the coupons received before delivery
  • by asking for the value of an existing contract after the underlying price or rate has moved
  • by asking which side of the arbitrage trade to take when the quoted contract price differs from its no-arbitrage value

Mini-Case

An equity index forward expires in six months. The vignette gives the spot index level, the financing rate, and a scheduled cash dividend from the underlying basket.

A weak answer compounds the full spot level and ignores the dividend.

A stronger answer recognizes that the dividend reduces the net carry base before the financing step, which lowers the correct no-arbitrage forward price.

Common Traps

  • forgetting to subtract known cash flows from the spot price
  • using the contract price when the question is asking for the contract value
  • treating a futures contract as if daily settlement changes the no-arbitrage anchor entirely
  • ignoring accrued interest or coupon timing in fixed-income contracts

Sample CFA-Style Question

Which input most directly lowers the no-arbitrage forward price of an equity index contract, all else equal?

Best answer: A higher present value of dividends paid before expiration.

Why: Those dividends are benefits to holding the underlying, so they reduce the carried net spot amount that supports the forward price.

Continue In This Chapter

Revised at Thursday, April 9, 2026